Check my work 3 Problem 5-18A Pricing decisions made with ABC system cost data LO 5-1, 5-2, 5-3 Munoz Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make both products even though the processes are quite different. The company has recently converted its cost accounting system to activity-based costing. The following are the cost data that Jane Price, the cost accountant, prepared for the third quarter of 2018 (during which Munoz made 68,000 tennis racquets and 29,400 badminton racquets). 40 points Direct Cost Direet naterl Direct labor Tennis Raogaet (TR) adninton Racquet (BR) 15.10 per unit 2.50 per unit 13.70 per unie 27.50 per unit Cost Driver Anount of Coat Driver Unit level Bateh level Produet level Faoliity level739 000Number of machine hours 040,000 2,300 Number of 155,000 Number of inapeetion houreTRI 14,500 houre BRI 15,500 hours setupe TRI 2 setupa BRI 39 setups Nunber of TV connereiala TRI 31,000 hoara BRI 38.000 houre Inspectors are paid according to the number of actual hours worked, which is determined by the number of racquets inspected. Engineers who set up equipment for both products are paid monthly salaries. TV commercial fees are paid at the beginning of the quarter. Facility-level cost includes depreciation of all production equipment