Management at Glover & Lamb Inc. is concerned about controlling factory labor-related costs. The following summary is the result of an analysis of the major categories of labor costs for 2013:

Category	Amount
Base wages	$50,910,000
Health-care benefits	10,513,500
Payroll taxes	5,004,615
Overtime	10,144,000
Training	1,998,750
Retirement benefits	7,191,750
Workers' compensation	1,257,750

Following are some of the potential cost drivers identified by the company for labor related costs, along with their 2013 volume levels:

Potential Activity Driver	2013 Volume Level
Average number of factory employees	2,150
Number of new hires	325
Number of regular labor hours worked	3,394,000
Number of overtime hours worked	317,000
Total factory wages paid	$71,494,500
Volume of production in units	12,075,000
Number of production process changes	580
Number of production schedule changes	395

a. For each cost pool, determine the cost per unit of the activity driver using the activity driver that has the closest relationship to the cost pool. Round your answers to the nearest cent if rounding is required.

Activity	Cost per Unit of Activity Driver
Base wages	$ per DLH
Health-care benefits	$ per worker
Payroll taxes	$ per $1 of factory wages
Overtime	$ per overtime hour
Training	$ per new hire
Retirement benefits	$ per worker
Workers' compensation	$ per worker

b. Based on its proportion of overall labor costs, which activity driver should receive the most attention from company managers in their efforts to control labor-related costs? - Select your answer -Average number of factory employeesNumber of new hiresNumber of regular labor hours workedNumber of overtime hours workedVolume of production in unitsNumber of production process changesNumber of production schedule changesItem 8

How much of the total labor-related cost is attributable to this activity driver?

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