A company has two products: Big and Little. 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 big product is 62,525 units, and the annual production and sales level of little product is 251,900 units.
a. Compute the approximate overhead cost per unit of big product under activity-based costing.
b. Compute the approximate overhead cost per unit of little product under activity-based costing.
Definitions:
Rate of Return
The increase or decrease in value of an investment during a specific time frame, represented as a proportion of the investment's initial cost.
Compounded Annually
Interest on an investment is calculated once per year and added to the principal, allowing the investment to grow at an increasing rate.
Investments
Resources allocated with the intention of generating future benefits, such as income or revenue growth.
Graph
A visual representation of data, showing relationships between two or more variables typically on two axes.
Q4: The _ is the target of the
Q11: Equivalent units of production refer to the
Q40: If a process has _ or _
Q49: A company uses a job order
Q76: Which of the following is the correct
Q90: In a manufacturing operation with two process
Q106: Which of the following products is least
Q113: Following is a partial process cost summary
Q154: If the direct labor time estimates are
Q164: Job order production systems would be appropriate