erials ring overhead st per unit SU 15.00 60,00 97,50 Du 12.00 48,00 75,00 8.00 32.00 47.50 ce per unit 180.00 150.00 110.00 labour wage rate is $20 per hour. The company uses direct labour hours a ion of manufacturing overhead. installed activity-based costing system provides the following data on the he sales units: Sales units ctivities Total overhead Premium Advanced 5.000 20.000 Activity level 900 hrs 375 hrs 5,000 hrs 10.000 hrs 640 hrs 2.100 hrs S112,500 $300.000 150 ng (Engineering hours) ontrol (Inspection hours) y (Machine hours) handling (DM costs) S 840.000 951.000 544.000 525.000 S2.800.000 $31 terial handling overheads vary with the direct materials costs. the activity-based casting system calculate the costeriver es for each activit, AND product cost per unit for the Buod erials ring overhead st per unit SU 15.00 60,00 97,50 Du 12.00 48,00 75,00 8.00 32.00 47.50 ce per unit 180.00 150.00 110.00 labour wage rate is $20 per hour. The company uses direct labour hours a ion of manufacturing overhead. installed activity-based costing system provides the following data on the he sales units: Sales units ctivities Total overhead Premium Advanced 5.000 20.000 Activity level 900 hrs 375 hrs 5,000 hrs 10.000 hrs 640 hrs 2.100 hrs S112,500 $300.000 150 ng (Engineering hours) ontrol (Inspection hours) y (Machine hours) handling (DM costs) S 840.000 951.000 544.000 525.000 S2.800.000 $31 terial handling overheads vary with the direct materials costs. the activity-based casting system calculate the costeriver es for each activit, AND product cost per unit for the Buod