The Homer Corporation produces two products, and reports the following production and cost information for the most recent accounting period.  Product A Product BNumber of units produced 10,000units  2,000unitsDirect labor @ $20 per direct labor hour (DLH) 0.50DLH per unit  2.00DLH per unitDirect materials cost$2per unit $30per unit Overhead costs:Total Cost ActivityDriverProduct AProduct BMachine setup$1,200.00  setups5setups15setupsQuality inspections 24,000.00  inspections60inspections140inspectionsTotal$25,200.00       Using activity-based costing to assign overhead costs, the total product cost per unit for Product B is:

A. $13.40 per unit
B. $78.85 per unit
C. $75.60 per unit
D. $12.75 per unit
E. $14.60 per unit


Answer: B

Business

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