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This answer assumes the incorrect number of machine hours.
This answer assumes that that there is only one setup for each batch and the machine hours were therefore only 80.
This answer uses only one setup per batch instead of two.
Under the ABC method we will have $5.15 in direct materials and direct labor, which is the same as under the traditional costing method; but we will need to calculate the overhead on the basis of activity-based costing. In ABC, there are 4 calculations we will need to make as part of the overhead allocation. These are as follows per activity: 1. Material Handling – $.12 per part ($720,000 ÷ 6,000,000) and there are 5 parts per unit. This is $.60. 2. Setup Costs – $420 per setup ($315,000 ÷ 750). There are 2 setups per batch, for a cost of $840 for each batch of 5,000 units. This is $.168 per unit ($840 ÷ 5,000). 3. Machining Costs – $18 per machine hour. There are 80 machine hours per batch, giving us $1,440 per batch of 5,000 units, or $.288 per unit. 4. Quality Control – $450 per batch. This is $.09 per unit ($450 ÷ 5,000). In total, these costs add up to $6.30 per unit.