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Question - Information pertaining to Radakovich Corporation's manufacturing overhead for 2021 is given below. Radakovich uses an actual activity-based costing (ABC) system to assign manufacturing overhead to products. Among its products the company made 510 units of product F60N in 2021. The manufacture of this product required a total of 250 machine-hours, 6,120 parts, and 100 inspection-hours. This product's direct materials cost averaged $30.20 per unit and its direct labor cost was $40.50 per unit. The average selling price for F60N in 2021 was $161.00 per unit.
Activity
Total Cost
Total Activity
Assembly
$200,000
10,000 machine hours
Material Handling
$108,000
75,000 parts
Inspection
$122,500
1,500 inspection-hours
Required - Calculate the total amount of Assembly costs assigned to product F60N for 2021.
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