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A B Per unit of direct material cost $0.61 $1.67 Per Unit of Direct Labor Cost $2.44 $0.83 Sales Volume in Units 82,000 48,000 Direct labor Hours per Unit 3.05 1.04 Activity Cost Pool Overhead Driver A B Total Purchasing $53,000 Purchase Orders 170 330 500 Receiving 42,000 Pounds of material 70,000 98,000 168,000 Assembling 180,000 Direct Labor Hours 250,000 50,000 300,000 Finishing 325,000 Units 82,000 48,000 130,000 $600,000 .Calculate unit cost using one cost pool and direct labor hours as the driver. Calculate unit cost using activity based costing.

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