I Normal I No Spac.. Heading 1 Paragraph Question 21 (20 points) Rebel Alliance Enterprises manufactures two types of drones: the X-Wing and the TIE Fighter. The company is currently using a traditional costing system, but is considering changing to an activity based cost system. With the help of the accounting department, the manager has been able to establish the following relationships between production costs and some of the indirect manufacturing activities for August, along with the production data for the two product lines: Activity Cost Driver Allocation Rate X-Wing TIE Fighter Material handling Number of parts $22.50 per part 3,200 5,000 Machining Machine hours $84.00 per hour 1200 1800 Assembly Units began $73.00 per unit 7,900 10,050 Inspection Number tested $29.00 per unit 250 1,200 Direct costs X-Wing TIE Fighter Labour $285 000 5292 000 Materials $4,500 $76 250 Required: 1. Using activity-based costing determine the total production cost of each of the two product lines for August and the cost per unit assuming all units started were completed. 2. Rebel Alliance sells the X-wing drone for $195 each and the T E Fighter for $210. Calculate the per unit contribution margin for each drone gate