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Activity Handling materials Inspecting product Processing purchase orders Paying suppliers Insuring the factory Designing packaging Expected Costs $640,000 915,000 120,000 190,000 315,000 90,000 Expected Activity 100,000 parts 1,500 batches 700 orders 500 invoices 40,000 square feet 2 models Assume that the following information is available for the company's two products for the first quarter of this year. Production volume Parts required Batches made Purchase orders Invoices Space occupied Models Deluxe Model 10,000 units 20,000 parts 250 batches 50 orders 50 invoices 10,000 sq. ft. 1 model Basic Model 30,000 units 30,000 parts 100 batches 20 orders 10 invoices 7,000 sq. ft 1 model Required: Compute activity rates for each activity and assign overhead costs to each product model using activity-based costing (ABC). What is the overhead cost per unit of each model? (Round activity rate and average OH cost per unit answers to 2 decimal places.) Answer is not complete. Deluxe Activity Activity Rate Cost driver quantity incurred 100,000 X parts OH Allocated $ 6 X S 6.40 per part $ 610 Handling materials Inspecting product Processing orders Paying suppliers $ 9.15 X per batch 120.00 X per order 190.00 X per invoice 1,500 batches 700 X orders 500 X invoices 84,000 95,000 $ Answer is not complete. Deluxe OH Allocated 6 X 610 X Activity Handling materials Inspecting product Processing orders Paying suppliers Insuring factory Designing packaging Total Overhead assigned Production volume(units) Average overhead cost per unit Activity Rate $ 6.40 per part $ 9.15 per batch $ 120.00 X per order $ 190.00 % per invoice $ 3.15 X per sq. ft. $ 90,000.00 per model 84,000 Cost driver quantity incurred 100,000 parts 1,500 batches 700 X orders 500 X invoices 40,000 X sq. ft. 2 X model ooooo 95,000 126,000 180,000 485,616 30,000 $ Basic Activity Rate Cost driver quantity incurred OH Allocated Activity Handling materials Inspecting product Processing orders Paying suppliers Insuring factory Designing packaging