Answer Happy

Thornton Manufacturing produces two keyboards, one for laptop computers and the other for desktop computers. The production process is automated, and the company has found activity-based costing useful in assigning overhead costs to its products. The company has identified five major activities involved in producing the keyboards. Activity Materials receiving & handling Production setup Assembly Quality inspection Packing and shipping Activity measures for the two kinds of keyboards follow: Laptops Desktops Required Allocation Base Cost of material Number of setups Number of parts Inspection time Number of orders Labor Cost $ 1,330 1, 220 Material Number of Number of Cost $ 6,300 7,700 Setups 26 14 Parts 48 24 Allocation Rate 1% of material cost $103.00 per setup $ 3.00 per part $ 1.30 per minute $9.00 per order Inspection Time 6,800 minutes 4,600 minutes Number of Orders 67 24
Activity measures for the two kinds of keyboards follow: Material Cost $ 6,300 7,700 Laptops Desktops Required Labor Cost $ 1,330 1,220 Laptop keyboards Desktop keyboards Number of Number of Setups Parts 26 48 14 24 Cost Per Unit Inspection Time 6,800 minutes 4,600 minutes a. Compute the cost per unit of laptop and desktop keyboards, assuming that Thornton made 390 units of each type of keyboard. Note: Round your answers to 2 decimal places. Number of Orders 67 24