Problem 5-18A Pricing decisions made with ABC system cost data LO 5-1, 5-2, 5-3 Adams Sporting Goods Corporation makes two types of racquets, tennis and badminton. The company uses the same facility to make both products even though the processes are quite different. The company has recently converted its cost accounting system to activity-based costing. The following are the cost data that Jane Price, the cost accountant, prepared for the third quarter of 2018 (during which Adams made 72,000 tennis racquets and 31,000 badminton racquets). Direct Cost Direct materials Direct labor Tennis Racquet (TR) $19.10 per unit 35.00 per unit Badminton Racquet (BR) $14.40 per unit 24.90 per unit