Halifax Photographic Supply

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The accountant for Halifax Photographic Supply Ltd has estimated the following activity cost pools and activity drivers for the coming year:
Activity
Budgeted overhead cost
Activity driver
Budgeted level for activity driver
Machine setups Material handling
Hazardous waste control
Quality control
Other overhead costs
Total
$200,000 No. of setups
100,000 Weight of raw materials
50,000 Weight of hazardous chemicals used
75,000 No. of inspection 200,000 Machine hours
$625,000
100
50000 Kilograms 10000 Kilograms
1000 20000 An order for 1000 boxes of film development chemicals has the following production requirements:
Activity
Machine setups
Material handling Hazardous waste control Quality control
Other overhead costs
Required:
Level of activity driver 4 setups
10 000 kg
2000 kg
10 inspections 500 machine hrs
1. Calculate cost per unit of activity driver ( 2 Marks)
2. Calculate the total overhead that should be assigned to the order for development
chemicals. ( 3 Marks) 3. What is the overhead cost per box of chemicals? ( 2 Marks) 4. Calculate the unit cost of a production order for 100 specially coated plates used in film development. In addition to direct material costing $120 per plate and direct labour costing $40 per plate, the order requires the following: ( 3 Marks)  Activity Machine setups Material handling Hazardous waste control Quality control Other overhead costs Level of activity driver 2 setups 800 kg 300 kg 3 inspections 50 machine hours