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step_2.xlsx

Sheet1

Total cost of assemblies $25,000,000
No. of assemblies per year 125000
Rate per assembly $200
No. of assemblies for production of 300 units of Andriod01 (300 units * 180) 54000
cost of assembly allocated to andriod01 ($200 * 5400) $10,800,000
Assembly cost of Andriod01 $10,800,000
No. of units $300
Assembly cost per unit $36,000
other cost per unit $25,000
Total cost per unit of producing andriod01 using activity-based costing $61,000