2. The unit product cost of each product line under activity-based costing
is given below. For comparison, the costs computed by the company’s
accounting department using conventional costing are also provided.
Activity-Based
Costing Direct Labor-
Hour Base
Standard Specialty Standard Specialty
Direct materials... $20.00 $17.50 $20.00 $17.50
Direct labor ... 6.00 3.00 6.00 3.00
Manufacturing overhead .... 3.98 24.59 9.00 4.50
Total unit product cost... $29.98 $45.09 $35.00 $25.00
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