Machine setup

$$200,000$

# of setups

ChatGPT

$\backslash$table$[[$Inspection$,120,000,$# of quality tests,$400],[$Materials receiving,$252,000,$# of purchase orders,$1,800]]$

The budgeted data for smartphone case production are as follows.

Direct materials

$$2\mathrm{.}50$ per unit $*$

Direct labor

$$0\mathrm{.}54$ per unit $*$

Number of setups

$92$

Number of quality tests

$400$

Number of purchase orders $50$

Production

$15,000$ units

Required $-$ Use Activity$-$Based$-$Costing $($ABC$)$ method, show clear calculations, and answer the following questions:

Calculate the "activity rate" for each cost activity.

Calculate the total manufacturing costs of the $15,000$ smartphones.

$(*$ hint: total direct materlal costs $=$$$2\mathrm{.}50$ per phone $15000$ phones; similar for the direct labor$)$