Belsky Corporation has provided the following data from its activity based costing system:
|
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 materials 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