Intel Corporation is analyzing its semiconductor production costs using different cost accounting methods:

• Requirements:
  • Calculate the Standard Cost per unit for a new chipset:
    • Direct Costs: $150
    • Indirect Costs: $50
• Implement Marginal Cost Accounting to assess the cost impact of increasing production volume.
• Apply Activity-Based Costing to allocate clean room maintenance and equipment depreciation costs.
• Discuss how each costing method influences pricing decisions and profitability in semiconductor manufacturing.

Standard Cost Calculation:

Category	Amount per Unit ($)
Direct Costs	$150
Indirect Costs	$50
Total Standard Cost per Unit	$200