申論題

Problem Six
The SCU manufactures protective eyewear for use in commercial and home applications. The product is also used by hunters, home woodworking hobbyists, and in other applications. The firm has two main product lines the highest quality product is called Safe-T, and a low-cost, value version is called Safe-V. Information on the factory conversion costs for SCU is as follows:

The SCU uses ABC costing to determine the unit costs of its products. The firm uses resource consumption cost drivers based on rough estimates of the amount that each activity consumes, as shown below. The SCU has four activities: setup, assembly, inspecting and finishing, and packaging.

The activity cost drivers for the two products are summarized below.

Required：
Determine the activity-based unit cost for each of the products.