Activity Cost Pool Total Cost Total Activity
Assembly $313,490 29,000 machine-hours
Processing orders $ 49,476 1,400 orders
Inspection $ 73,882 1,060 inspection-hours
The company makes 490 units of product Q19S a year, requiring a total of 1,080 machine-hours, 60 orders, and 20 inspection-hours per year. The product's direct material cost is $46.42 per unit and its direct labor cost is $20.22 per unit.
According to the Activity-Based costing system, the average cost of product Q19S is closest to:
A) $97.64 per unit
B) $66.64 per unit
C) $93.31 per unit
D) $94.79 per unit
Total Overheads= ...
Computation and process provided for study.