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1) Bohemian Manufacturing manufactures several different products and uses an activity-based costing system. Information from its system for the year for all products follows:

The annual production and sales of one of its products, the Sizzler, are 1,500 units. The following data relate to the production and sales of Sizzlers in the most recent year:

Annual machine hours	700
Annual number of orders	200
Annual number of inspections	375
Direct materials cost per unit	$120.00
Direct labor cost per unit	$72.00

Required:

1-) Calculate the activity cost pool rates for each of the three activity cost pools listed.

2-) Calculate the average cost of one Sizzler.

Activity cost pool Total cost $153,000 Assembly Processing orders $94,500 Inspection $15,600 Total activity 12,750 machine-hours 5,250 orders 1.560 inspection-hours