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Total Cost Number of setups Number of inspections $32.960 26,780 22,660 3. Quality inspections Cost 605 1,030 Number of setup
Quality inspections Assign the manufacturing overhead costs for April to the two products using activity-based costing. (Roun
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Instruments Gauges
Material handling $                    13,600 $                                 19,360
Machine setups $                    11,440 $                                 15,340
Quality inspections $                    10,340 $                                 12,320
Total Cost assigned $                    35,380 $                                 47,020
Units 54 303
Overhead cost per unit $                    655.19 $                                 155.18

--Working

Instruments Gauges
Material handling 425 Material handling x $ 32 605 Material handling x $ 32
Machine setups 220 Machine setups x $ 52 295 Machine setups x $ 52
Quality inspections 235 Quality inspections x $ 44 280 Quality inspections x $ 44
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