Answer:
Dobles Corporation
The unit product cost of product D28K is:
 $144.01
Explanation:
a) Data and Calculations:
Activity Cost Pools    Estimated Overhead Cost   Expected Activity
Assembly                     $228,060                            18,000 machine hours 
Processing orders         $34,068                              1,200 orders 
Inspection                    $125,560                               1,720 inspection hours
Units of D28K produced per year = 420 units
D28K requirements:
Machine hours     460
Orders                    80
Inspections             10
Direct materials cost per unit = $48.96
Direct labor cost per unit = $25.36
Activity rate:
Assembly                     $228,060/18,000 = $12.67 per machine hour
Processing orders         $34,068/1,200 = $28.39 per order
Inspection                    $125,560/1,720 = $73 per inspection-hour
Cost of D28K:
Machine hours     460 * $12.67 =   $5,828
Orders                    80 * $28.39 = $22,712
Inspections             10 * $73 =           $730
Total overhead costs =                $29,270
Overhead cost per unit = $69.69 ($29,270/420)
Unit Cost of D28K:
Direct materials cost per unit = $48.96
Direct labor cost per unit =        $25.36
Overhead cost per unit =          $69,69
Total unit cost =                         $144.01