Hannibal Company produces a number of chemical products, two of which are Product X and Product X The controller and environmental manager have identified the following environmental activities and costs associated with the two products:
Product X Product X
Pounds produced
Packaging materials pounds
Energy usage kilowatt hours
Toxic releases pounds into air
Pollution control machine hours
Costs of activities:
Using packaging materials $
Using energy
Releasing toxins fines
Operating pollution control equipment
What is the energy usage cost per unit of Product X
a $
b $
c $
d $