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Sheen Co. manufacturers laser printers. It has outlined the following overhead cost drivers:
Overhead Costs Pool | Cost Driver | Overhead Cost | Budgeted Level for Cost Driver |
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Quality control | Number of inspections | $ | 75,000 | 1,500 | ||||
Machine operation | Machine hours | 146,000 | 1,000 | |||||
Materials handling | Number of batches | 900 | 30 | |||||
Miscellaneous overhead cost | Direct labor hours | 54,000 | 4,500 | |||||
Sheen Co. has an order for 1,000 laser printers that has the following production requirements:
Number of inspections | 225 | |
Machine hours | 205 | |
Number of batches | 5 | |
Direct labor hours | 700 | |
What is the total overhead cost per unit of the laser printers order using activity-based costing? (Rounded to the nearest cent.)
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