Bark Mode, Incorporated produces and distributes two types of security systems, Standard and Deluxe. Budgeted cost and activity for each of its three activity cost pools are shown below.
The company plans to produce and sell 120,000 standard units and 80,000 deluxe units. 
(a.) Compute the approximate overhead cost per unit of standard under activity-based costing.
(b.) Compute the approximate overhead cost per unit of deluxe under activity-based costing.
Definitions:
Meta-analyses
Statistical techniques that synthesize results from multiple studies on a topic to arrive at comprehensive conclusions about the research evidence.
Contingency Management
A behavioral therapy treatment that utilizes principles of operant conditioning, providing rewards or consequences for patients based on the performance of target behaviors.
Drug Use
The consumption of legal or illegal substances that can alter mood, perception, or physical state.
Overall Effect Size
A statistical measure that quantifies the magnitude of the difference between two groups across multiple studies, often used in meta-analysis.
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