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| Teaching Since: | May 2017 |
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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
`Klumper Corporation is a diversified manufacturer of industrial goods. The company's activity based costing system contains the following six activity cost pools and activity rates:
| Activity Cost Pool | Activity Rates | ||
| Labor related | $ | 6.80 | per direct labor-hour |
| Machine related | $ | 3.16 | per machine-hour |
| Machine setups | $ | 38.00 | per setup |
| Production orders | $ | 190.00 | per order |
| Shipments | $ | 153.00 | per shipment |
| General factory | $ | 4.60 | per direct labor-hour |
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| Cost and activity data have been supplied for the following products: |
| Â | K425 | M67 | ||
| Direct materials cost per unit | $ | 5.63 | $ | 26.96 |
| Direct labor cost per unit | $ | 4.31 | $ | 6.10 |
| Number of units produced per year | Â | 4,400 | Â | 20 |
Â
| Â | Total Expected Activity | ||
| Â | K425 | Â | M67 |
| Direct labor-hours | 1,000 | Â | 40 |
| Machine-hours | 3,100 | Â | 45 |
| Machine setups | 6 | Â | 1 |
| Production orders | 4 | Â | 1 |
| Shipments | 11 | Â | 1 |
Â
| Required: |
| Compute the unit product cost of each product listed above. (Round your answers to 2 decimal places. Omit the "$" sign in your response.) |
| Â | K425 | M67 |
| Unit product cost | $ | $ |
Â
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