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Matt Company uses activity-based costing. The company has two products: A and B.

ID: 2477425 • Letter: M

Question

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 7,000 units and of Product B is 5,500 units. There are three activity cost pools, with total cost and total activity as follows:

Total Activity

The activity-based costing cost per unit of Product A is closest to: (Round your intermediate calculations to 2 decimal places.)

$7.09 per units

$11.49 per units

$9.19 per units

$15.14 per units

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 7,000 units and of Product B is 5,500 units. There are three activity cost pools, with total cost and total activity as follows:

Explanation / Answer

Calculation of the activity based costing cost per unit for product A Activity 1 9435 (38295*170/690) Activity 2 45477 (61125*930/1250) Activity 3 25520 (123540*880/4260) Total Cost 80432 No of units 7000 Cost per unit 11.49029 (80432/7000) activity based costing cost per unit for product A is $ 11.49 The correct option is B. $ 11.49 per units .