The following table presents the activities and activity drivers that LampPlus uses in manufacturing Product 1 and Product 2. Comple the table: Activity Design Preparation Machining Finishing Inspection Packaging Shipping Cost Activity Driver $ 29,250 Design time $ 60,400 Labor hours $ 113,300 Machine hours Batches Units Orders $ 12,932 Packages Driver Usage Prod. 1 930 3,020 202 75 Prod. 2 1,320 hours hours 310 54 Activity Rate $ $ $ $ /hour /hour 22 /hour 48 /batch 7 /unit 302 /order /package Activity Cost:Prod. 1 $ 30,200 $ 33,440 $ $- Activity Cost:Prod. 2 4,900 $ 12,684 $ 8,050 4,982

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Manufacturing Costs

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.