Crenshaw Inc. is considering a change to activity$-$based product

costing. The company produces two products, cell phones and

tablet PCs$,$ in a single production department. The production

department is estimated to require $4,000$ direct labor hours. The

total indirect labor is budgeted to be $$524,800.$

Time records from indirect labor employees revealed that they

spent $40\%$ of their time setting up production runs and $60\%$ of

their time supporting actual production.

The following information about cell phones and tablet PCs was

determined from the corporate records:

If required, round your answers to the nearest cent.

a$.$ Determine the indirect labor cost per unit allocated to cell

phones and tablet PCs under a single plantwide factory overhead

rate system using the direct labor hours as the allocation base.

Cell phones $$,$ per unit

Tablet PCs per unit

b$.$ Determine the budgeted activity costs and activity rates for

the indirect labor under activity$-$based costing. Assume two

activities$-$one for setup and the other for production support.

c$.$ Determine the activity cost per unit for indirect labor

allocated to each product under activity$-$based costing.

Cell phones $

per unit

Tablet PCs

per unit