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1 Consider the following data for two products of Vigano Manufacturing (Round OH rate and cost per unit answers to 2 decimal places.) Product A 11,500 units 0.21 DLH per unit $2.30 per unit Number of units produced Direct labor cost (0530 per DLH) Direct materials cost Product B 1,500 units 0.23 DLH per unit $2.70 per unit Book Activity Machine setup Parts handling Quality control inspections Overhead costs $ 91,720 54,000 94,400 $240, 120 Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required Product A 3 setups 18 part/unit 50 hours Product B 30 setups 7 parts/unit 245 hours 1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Direct material cost Direct labor costs 72.450 4 Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Product A Product B eBook Product A Product B Hint + 2. Assume if the market price for Product A is s26 and the market price for Product B is $56, determine the profit or loss per unit for each product. Product A Product B Market price 3. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup 3. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup 0 Materials handling o Quality control inspections + Activity Driver Activity rate Total Overhead Cost Overhead Assigned Product A Machine setup Materials handling Quality control inspections $ 0 Product B Machine setup Materials handling Quality control inspections $ 0 Product A Product B Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Product B Market price 1 Consider the following data for two products of Vigano Manufacturing (Round OH rate and cost per unit answers to 2 decimal places.) Product A 11,500 units 0.21 DLH per unit $2.30 per unit Number of units produced Direct labor cost (0530 per DLH) Direct materials cost Product B 1,500 units 0.23 DLH per unit $2.70 per unit Book Activity Machine setup Parts handling Quality control inspections Overhead costs $ 91,720 54,000 94,400 $240, 120 Activity Drivers Number of machine setups required for production Number of parts required Inspection hours required Product A 3 setups 18 part/unit 50 hours Product B 30 setups 7 parts/unit 245 hours 1. Using direct labor hours as the basis for assigning overhead costs, determine the total production cost per unit for each product line. Direct material cost Direct labor costs 72.450 4 Overhead Assigned Activity Driver Plantwide OH rate Total Overhead Cost Units Produced OH Cost per unit Product A Product B eBook Product A Product B Hint + 2. Assume if the market price for Product A is s26 and the market price for Product B is $56, determine the profit or loss per unit for each product. Product A Product B Market price 3. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup 3. If ABC is used for assigning overhead costs to products, what is the cost per unit for Product A and for Product B? Machine setup 0 Materials handling o Quality control inspections + Activity Driver Activity rate Total Overhead Cost Overhead Assigned Product A Machine setup Materials handling Quality control inspections $ 0 Product B Machine setup Materials handling Quality control inspections $ 0 Product A Product B Total manufacturing costs Direct Materials per unit Direct Labor per unit Overhead per unit Total manufacturing cost per unit 4. Determine the profit or loss per unit for each product assuming ABC costing. Product A Product B Market price