The dawson company manufactures small lamps and desk lamps. the following shows the activities per product and the total overhead information:
- setups inspections assembly (dlh)
small lamps - 2,600 units 3,700 9,300 44,400
desk lamps - 8,100 units 7,400 15,500 44,400
activity pool activity base budgeted amount
setups 11,100 $109,890
inspections 24,800 $128,960
assembly (dlh) 77,700 $248,640
calculate the overhead per unit to be charged to small lamps?

Xinhong company is considering replacing one of its manufacturing machines. the machine has a book value of $39,000 and a remaining useful life of 5 years, at which time its salvage value will be zero. it has a current market value of $49,000. variable manufacturing costs are $33,300 per year for this machine. information on two alternative replacement machines follows. alternative a alternative b cost $ 115,000 $ 117,000 variable manufacturing costs per year 22,900 10,100 1. calculate the total change in net income if alternative a and b is adopted. 2. should xinhong keep or replace its manufacturing machine