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

ID: 2503281 • 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 11,000 units and of Product B is 9,500 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.)

Matt Company uses activity-based costing. The company has two products: A and B. The annual production and sales of Product A is 11,000 units and of Product B is 9,500 units. There are three activity cost pools, with total cost and total activity as follows:

Explanation / Answer

Cost /Total

34040/740 = $46

38150/1090 = $35

120,655/4090 = $29.5


Cost of allocated to A = ( 210*46 + 820*35 + 840*29.5) = $ 63,150

cost per unit = 63150/11000 = $ 5.74


ans is D) $5.74