PA4-4 (Algo) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6] Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Setup costs Quality control Maintenance Total Sandy Beach $18.50 14.40 83.90 1,240 units $ 1,740 5,558 3,200 $ 10,498 Number of setups Number of inspections Number of machine hours Rocky River $26.90 Keller has monthly overhead of $10,498, which is divided into the following cost pools: 17.50 106.00 980 units The company has also compiled the following information about the chosen cost drivers. Total Sandy Beach Rocky River 12 30 120 475 1,600 3,200 18 355 1,600 PA4-4 (Algo) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6] Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Setup costs Quality control Maintenance Total Sandy Beach $18.50 14.40 83.90 1,240 units $ 1,740 5,558 3,200 $ 10,498 Number of setups Number of inspections Number of machine hours Rocky River $26.90 Keller has monthly overhead of $10,498, which is divided into the following cost pools: 17.50 106.00 980 units The company has also compiled the following information about the chosen cost drivers. Total Sandy Beach Rocky River 12 30 120 475 1,600 3,200 18 355 1,600