Knowledge Check $-$ CH $4$ Knowledge Check $01$VHWQ $8$

Activities Activity Rates

Assembly $ $14\mathrm{.}35$ per machine$-$hour

Processing Orders $ $47\mathrm{.}85$ per order

inspection $ $70\mathrm{.}30$ per inspection$-$hour

True Blue Corporation provided the data set forth above from its activity$-$based costing system. The company makes $430$ units of product D$28$K a year, requiring a total of $690$ machine$-$hours, $40$ orders, and $10$ inspection$-$hours per year. The product's direct materials cost is $$35\mathrm{.}82$ per unit and its direct labor cost is $$29\mathrm{.}56$ per unit. What is the unit product cost of product D$28$K$?($Round your answer to $2$ decimal places.$)$ Harrington Company has two products: A and B$.$ The annual production and sales of Product A is $1,750$ units and of Product B is $1,150$ units. The company has traditionally used direct labor$-$hours as the basis for applying all manufacturing overhead to products. Product A requires $0\mathrm{.}4$ direct labor$-$hours per unit and Product B requires $0\mathrm{.}7$ direct labor$-$hours per unit. The predetermined overhead rate is $$66\mathrm{.}00$ per direct labor$-$hour. What it the amount of overhead cost that will be allocated to each unit of Product B$?($Round your answer to $2$ decimal places.$)$