Open Question: Calculate ABC cost per unit of each product (use ex. 1 & 2 to calculate ABC cost per unit)?

EXAMPLE 1 Product Design: Annual Cost - $6,000,000 Annual Driver Value - 120,000 design hours Material ordering & handling: annual cost - 8,000,000 annual driver value - 100,000 unique part #s Inspection: annual cost - 2,500,000 annual driver value - 400,000 inspections set-up: annual cost - 1,500,000 annual driver value - 50,000 set-ups labor related overhead: annual cost - 6,000,000 annual driver value - $8,000,000 direct labor depreciation of plant & equipment: annual cost - 16,000,000 annual driver value - 200,000 machine hours EXAMPLE 2 The following values relate to the entire order of 800 Monitors (this is not per monitor): Number of design hours - 42 number of unique part - 15 number of inspections - 200 number of setups - 1 machine hours - 100 the following values relate to the order for one analyzer: Number of design hours - 100 number of unique parts - 20 number of inspections - 15 number of setups - 1 machine hours - 5