4. Hazelnut Company uses activity-based costing. The company produces two products:
coats and hats. The annual production and sales volume of coats is 8,000 units and of hats
is 6,000 units. There are three activity cost pools with the following expected activities and
estimated total costs:
Activity
Expected
Cost Pool Estimated
Cost Expected
Activity
Coats
Hats Total
Activity 1 P20,000 100 400 500
Activity 2 P37,000 800 200 1,000
Activity 3 P91,200 800 3,000 3,800
Using ABC, the cost per unit of coats is approximately:
a. P2.40 c. P 6.60
b. P3.90 d. P10.59
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