Sebastian company manufactures and sells sportswear products. sebastian uses activity-based costing to determine the cost of the customer return processing and the shipping activity. the customer return processing activity has an activity rate of $60 per return, and the shipping activity has an activity rate of $20 per shipment. sebastian shipped 4,000 units of product 1 in 800 shipments (some shipments are more than one unit). there were 90 returns. determine the total activity costs for the return and shipping activities of product 1?.

a. $5,400
b. $21,400
c. $5,500
d. $71,200

Allen's office department manufactures computer desks in its​ moosejaw, saskatchewan, plant. the company uses activity based costing to allocate all manufacturing conversion costs​ (direct labour and manufacturing​ overhead). its activities and related data​ follow: ​(click the icon to view the activity areas and related​ data.) requirements 1. compute the​ per-unit manufacturing product cost of standard desks and unpainted desks. 2. premanufacturing​ activities, such as product​ design, were assigned to the standard desks at $ 5 each and to the unpainted desks at $ 2 each. similar analyses were conducted of postmanufacturing​ activities, such as​ distribution, marketing, and customer service. the postmanufacturing costs were $ 31 per standard and $ 26 per unpainted desk. compute the full product costs per desk. 3. which product costs are reported in the external financial​ statements? which costs are used for management decision​ making? explain the difference. 4. what price should allen's managers set for standard desks to earn a $ 52 profit per​ desk?