3. a. Mono-relay Bi-relay
Activity Amount Activity Amount
Maintaining parts inven-
tory, at $800 per part
type... 75 $ 60,000 150 $120,000
Processing purchase or-
ders, at $90 per order... 800 72,000 200 18,000
Quality control, at $40 per
test ... 2,500 100,000 3,250 130,000
Machine related, at $50
per machine-hour ... 4,000 200,000 6,000 300,000
Total manufacturing over-
head cost... $432,000 $568,000
Manufacturing overhead cost per unit of each product:
Mono-relay: $432,000 ÷ 40,000 units = $10.80 per unit
Bi-relay: $568,000 ÷ 10,000 units = $56.80 per unit
b. Using activity-based costing, the unit product cost of each product
would be:
Mono-relay Bi-relay
Direct materials ... $35.00 $ 48.00
Direct labor ... 9.00 12.00
Manufacturing overhead (above).... 10.80 56.80
Total unit product cost ... $54.80 $116.80
Problem 8-30 (continued)
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