Answer all the questions. Please show your work

3) Bark Mode, Incorporated produces and distributes two types of security systems, Standard and Deluxe. Budgeted cost and activity for each of its three activity cost pools are shown below.

The company plans to produce and sell 120,000 standard units and 80,000 deluxe units.

		Budgeted Activity
Activity Cost Pool	Budgeted Cost	Standard	Deluxe
Packaging	$100,000	120,000 finished units	80,000 finished units
Material handling	$49,600	600,000 total parts	640,000 total parts
Production setups	$120,000	6 total setups	14 total setups

a. Compute the approximate overhead cost per unit of standard under activity-based costing.

b. Compute the approximate overhead cost per unit of deluxe under activity-based costing.