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Demo Problem 2 John produces two types of widgets. One (Lotek) is simple to manufacture and is made by hand. The other is very high tech (Hitek) and requires robotics to manufacture. The overhead for the month of May during which 300 units of Lotek and 100 units of Hitek was produced is as follows: Labor Related Overhead $5,000 Utility overhead S2,000 Machine Related Overhead $7.000 Total Overhead $14,000 The company allocates this overhead to products based on direct labor hours (volume-based measure). The expected number of direct labor hours for the month is 1400. During the month of May. Lotek used 1000 direct labor hours and Hitek used 400. Assume that the Direct Costs for Lotek and Hitek totaled $3,000 and $4000 respectively. Compute: 1. The total and per unit cost of Lotek using traditional costing. 2. The total and per unit cost of Hitek using traditional costing. Now assume that John decides to use ABC and wants to use the following costs drivers. Cost Pools Cost Driver Expected capacity | 1400 Actual usage Lotek Hitek 1000 400 Labor Related Labor hours Overhead Utility Overhead Kilowatt hours Machine Related Machine hours Overhead 2000 3500 800 500 1200 3000 Compute: 1. The total and per unit cost of Lotek using ABC costing. 2. The total and per unit cost of Hitek using ABC costing