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 200 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: Model A Model B Costs of Value- Stream Activities Cell manufacturing 2,400 min. Engineering Testing 60 hrs. 7,200 min. 260 hrs. $ 96,000 40,000 100 hrs. 220 hrs. 30,000 $166,000 Total Required: 1. Calculate the ABC product cost for Models A and B. Round your answers to two decimals, if required. Product Cost Per Unit Model A Model B $ 10 X per unit 641.33 X per unit 2a. Calculate the value-stream average product cost. 640 X per unit products are grouped based on similarity