Athens Company is conducting a time$-$driven activity$-$based costing study in its Engineering Department. To aid the study, the company provided the following data regarding its Engineering Department and the customers served by the department:

Number of employees $8$

Average salary per employee $ $72,000$

Weeks of employment per year $52$

Hours worked per week $40$

Practical capacity percentage $85\%$

New Product Design Engineering Change Orders Product Testing

Hours per unit of the activity $40208$

Customer A Customer B Customer C All Customers

Number of new products designed $546155$

Number of engineering change orders $522225$

Number of products tested $1068135$

Required:

Using the customer cost analysis as demonstrated in Exhibit $5$A$-2,$ compute the following:

The cost per hour of the resource supplied in the Engineering Department.

The time$-$driven activity rate per hour for each of Athens' three activities.

The total engineering costs consumed by Customer A$,$ Customer B$,$ and Customer C$.$