Answer:
Total Unit Cost=  $ 96.65
Explanation:
Bob Clarke Corporation
Activities           Estimated Overhead Cost       Expected Activity 
Assembly                     $1,005,040                 68,000 machine-hours
 Processing orders       $102,500                       2,000 orders
 Inspection                    $139,840                    1,900 inspection-hours
<u><em>First we find the overhead rates using ABC costing method.</em></u>
<u><em></em></u>
Overhead Rates=  Estimated Overhead Cost/ Expected Activity 
Assembly Rate=   $1,005,040 /68,000 = $ 14.78 per machine-hours
Processing rate= $102,500 / 2,000= $ 51.25 per orders
Inspection Rate=  $139,840/ 1,900=  $ 73.6 per inspection-hours
<u><em>Then we find the overhead costs applying the ABC Costing rates</em></u>
<u><em></em></u>
Overhead Costs Of 450 Hockey
Assembly= 710 machine-hours, * $ 14.78= $10493.8
Processing=42 orders, *$ 51.25= $ 2152.5
Inspection= 12 inspection-hours*$ 73.6 = $ 883.2
Total Overhead Costs of 450 Hockey = $ 13529.5
Overhead Cost of One Hockey= 13529.5/450= 30.065=  $ 30.07
Then the:
Product Cost
Direct materials cost is $36.42 per hockey stick 
Direct labor cost is $30.16 per hockey stick
Overhead Costs is $ 30.07
Total Unit Cost=  $ 96.65