A manufacturer manufactures two types of engineering diagnostic equipment used in construction. The two products...

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Accounting

A manufacturer manufactures two types of engineering diagnostic equipment used in construction. The two products are based on different technologies, x-ray and ultrasound, but are manufactured in the same factory. The manufacturer has computed the manufacturing cost of the x-ray and ultrasound products by adding together direct materials, direct labor, and overhead cost applied based on the number of direct labor hours. The factory has three overhead departments that support the single production line that makes both products. Budgeted overhead spending for the departments is as follows:
Department
Engineering Material Handling Setup Total
5,000 2,000 3,000 10,000
Budgeted manufacturing activities and costs for the period are as follows:
Activity X-Ray Ultrasound
Units produced and sold 50 100
Direct materials used $7,500 $9,000
Direct labor hours used 100 300
Direct labor cost $4,000 $12,000
Number of parts used 400 600
Number of engineering changes 2 1
Number of product setups 8 7
The budgeted cost to manufacture one ultrasound machine using the activity-based costing method is
Answer:
(round to nearest dollar)

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