Answer:
The answer is option (b)$42.50
Explanation:
Solution
Given that:
Temple Lighting  Â
Calculation of ABC rates:
Allocation table     A              B           C=A*B
Activity cost pool Cost Driver ABC Rates Activity use Cost assigned
Assembly  Direct Labor Hour   10.00         1.5       15.00
Design     Number of option    12.50         2.00  25.00
Packaging  Units produced    2.50         1.00      2.50
TOTAL:
15.00 + 25.00 +2.50 =$42.50
Therefore the Temple Lighting’s overhead cost per unit of product is $42.50
