A company has two products: X and Y. It uses activity-based costing and has prepared the following analysis showing budgeted cost and activity for each of its three activity cost pools. 
Annual production and sales level of Product X is 161,100 units, and the annual production and sales level of Product Y is 275,200 units.
a. Compute the approximate overhead cost per unit of Product X under activity-based costing.
b. Compute the approximate overhead cost per unit of Product Y under activity-based costing.
Definitions:
Context-Dependent
The principle that information is easier to retrieve in the same environment where it was encoded, highlighting the relationship between contextual cues and memory.
Conscious System
A cognitive system in humans that encompasses awareness of oneself and one's environment, enabling thought, memory, and perception.
Television Commercial
A form of advertisement broadcast on television, intended to promote the sale of products or services to a wide audience.
A-B Problem
A theoretical issue in psychology addressing the consistency between attitudes (A) and behaviors (B) in individuals.
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