Question: Quantum Corporation has provided the following data from its activity-based costing system: Activity Budgeted Costs Budgeted Activity Usage Assembly $ 1,182,950 59,000 machine hours Processing

Quantum Corporation has provided the following data from its activity-based costing system:

Activity Budgeted Costs Budgeted Activity Usage
Assembly $ 1,182,950 59,000 machine hours
Processing orders $ 52,440 2,000 orders
Inspection $ 115,868 1,660 inspection hours

The company makes 580 units of product R32E, using a total of 1,220 machine-hours, 90 orders, and 80 inspection-hours per year. The product's direct materials cost is $49.91 per unit and its direct labor cost is $12.44 per unit. The product sells for $130.00 per unit. Using activity-based costing, the gross profit per unit for product R32E is:

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