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Walterboro, Inc Following Are the Actual Costs of Producing 85,000 Decal S

question 36

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Walterboro, Inc., has done a cost analysis for its production of decals. The following activities and cost drivers have been developed:  Activity  Cost Formula  Maintenance $11,000+$0.11 per machine hour  Machining $25,000+$0.50 per machine hour  Setups $50 per batch  Purchasing $200+$45 per purchase order \begin{array}{ll}\text { Activity } & \text { Cost Formula } \\\text { Maintenance } & \$ 11,000+\$ 0.11 \text { per machine hour } \\\text { Machining } & \$ 25,000+\$ 0.50 \text { per machine hour } \\\text { Setups } & \$ 50 \text { per batch } \\\text { Purchasing } & \$ 200+\$ 45 \text { per purchase order }\end{array}
Following are the actual costs of producing 85,000 decal s: 5,000 machine hours; 10 batches; 20 purchase orders

 Maintenance $11,500 Machining 28,300 Setups 550 Purchasing 1,000\begin{array}{lr}\text { Maintenance } & \$ 11,500 \\\text { Machining } & 28,300 \\\text { Setups } & 550 \\\text { Purchasing } & 1,000\end{array} What is the budgeted cost per decal? (Round to three decimal places.)


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