Answer:
The unit product cost of product D28K is $94.49
Step by Step Explanation:
Activities and Activity Rates × ExpectedActivity
Assembly ($14.35 per machine-hour) x 690= $9,901.50
Processing orders ($47.85 per order)×40 =$1,914.00
Inspection ($70.30 per inspection-hour)×10= $703.00
Therefore:
Total overhead costs assigned=
$9,901.50 + $1,914.00+ $703.00= $12,518.50
Number of units produced
$12,518.50/430 = $29.11
Overhead cost per unit$ 29.11
Unit product cost = Direct materials + Direct labor + Overhead
Unit product cost = $35.82 + $29.56 + $29.11 = $94.49