Vanguard corporation has provided the following data from its activity-based costing system: activity cost pool total cost total activityassembly $ 942,480 66,000 machine-hoursprocessing orders $ 85,050 1,800 ordersinspection $ 126,854 1,820 inspection-hours

Average Cost Per Unit = $94.11

Explanation:

The activity rates for each activity cost pool are computed as follows:

Assembly = $942,480 / 66,000 machine-hours = $14.28 per machine-hour

Processing orders = $85,050 / 1,800 orders = $47.25 per order

Inspection = $126,854 / 1,820 inspection-hours = $69.70 per inspection-hour

The overhead cost charged to Product O37W is:

Assembly = $14.28 per machine-hour x 690 machine-hours = $9,853.20

Processing orders = $47.25 per order x 40 orders = $1,890

Inspection = $69.70 per inspection-hour x 10 inspection-hours = $697

Total Overhead Cost = 12,440.20

The Average Cost of Product O37W is:

Direct Material = 430 units x $35.72 per unit = $15,359.60

Direct Labor = 430 units x $29.46 per unit = $12,667.80

Overhead = $12,440.20

Total Cost = $40,467.60

Average Cost Per Unit = $40,467.60 / 430 Units = $94.11

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