Larner Corporation is a diversified manufacturer of industrial goods. The company's activity-based costing system contains the following six activity cost pools and activity rates: Activity Cost Pool Activity Rates

Labor-related $5.00 per direct labor-hour
Machine-related $10.00 per machine-hour
Machine setups $30.00 per setup
Production orders $200.00 per order
Shipments $140.00 per shipment
General factory $10.00 per direct labor-hour

Cost and activity data have been supplied for the following products:

J78 B52
Direct materials cost per unit $5.50 $20.00
Direct labor cost per unit $4.25 $7.00
Number of units produced per year 2,000 200

Total Expected Activity
J78 B52
Direct labor-hours 1,500 50
Machine-hours 2,600 30
Machine setups 6 1
Production orders 8 1
Shipments 8 1

Required:
Compute the unit product cost of each product listed above.

J78= $35.45

B52= $34.2

Explanation:

First, we need to allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

J78:

Labor-related= 5*1,500= 7,500

Machine-related= 10*2,600= 26,000

Machine setups= 30*6= 180

Production orders= 200*8= 1,600

Shipments= 140*8= 1,120

General factory= 10*1,500= 15,000

Total allocated overhead= $51,400

Unitary allocated overhead= 51,400/2,000= $25.7

B52:

Labor-related= 5*50= 250

Machine-related= 10*30= 300

Machine setups= 30*1= 30

Production orders= 200*1= 200

Shipments= 140*1= 140

General factory= 10*50= 500

Total allocated overhead= $1,420

Unitary allocated overhead= 1,420/200= $7.1

Finally, the unitary cost:

J78= 5.5 + 4.2 + 25.7= $35.45

B52= 20 + 7 + 7.2= $34.2

if it is for a job, then you should learn everything you can about the job, like what does it involve, what qualification is required and how you are the right person for that job. dress appropriately for the interview. get plenty of rest the night before. good luck!

answer/// randomly assign the participants to the   conditions