Value$-$Stream Average Costing, DBC$,$ ABC Costs as Benchmarks

A value stream has three activities and two products. The units produced and shipped per week are $50$ of the deluxe model $($Model A$)$ and $250$ of the basic model $($Model B$).$ The cycle time for Model A is four hours and that of Model $B$ is three hours. The resource consumption patterns are shown as follows:

$\backslash$table$[[,$Model A$,$Model B$,\backslash$table$[[$Costs of Value$-],[$Stream Activities$]]],[$Cell manufacturing,$2,600$min,$7,600$min,$$306,000$