Units Produced Diras Cest Direct Material Coperni PrimeShield 51230 PlantGuard 147.009 40 11 Fu 370,330 13 Divet Labor Cost per unit $ 72 $ 65 $ 52 $ 16 27 24 " Overhead Cost TC 34 A 1,406,000 17. S C D E 794,000 3,500,000 438,000 779,500 21 $ 1,400,000 $ 208,000 Tatel $ 7401,500 Overland Cest Pul Wages & Salaries Machine Mainten Material Handling RAD Factory U Overhead Cas 32% 0% 31 C D E 42% 17% 0% 25% 0% 0% 36% 45% 7939959 2016 9% 40% 15% 10% 0% 50% 0% 33% 25% 0% 50% 0% 50% 0% 100% 19% 0% 0% Activity Used per Product PrimaShield PlastGuard Fulfix Total Cast Driver Wages & Salaries 75,340 53,360 28,260 Machine Maintenance 31,740 25,530 11,730 Materials Handling 5,500 3,630 1,870 RAD 10,296 8,237 4,347 Factory Usites 99,750 147,000 278,250 157,000 Direct Labor Hours 69,000 Machine Hours 11,000 Production Orders 22,880 R&D Time $25.000 Galle 41 RHC Chemical Co. Info 1) Single Cost Driver 2) ABC Ready Accessibility Investigate +