Assembly 710770 37000 machine-hours according to the


Question - Rosenbrook Corporation has provided the following data from its activity-based costing system:

Activity Cost Pool Total Cost Total Activity

Assembly $710,770 37,000 machine-hours

Processing orders $39,690 1,800 orders

Inspection $119,116 1,940 inspection-hours

Data concerning one of the company's products, Product H73N, appear below:

Selling price per unit $125.10

Direct materials cost per unit $34.94

Direct labor cost per unit $49.21

Annual unit production and sales 460

Annual machine-hours 510

Annual orders 80

Annual inspections 10

According to the activity-based costing system, the product margin for product H73N is:

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