SuperShoes Ltd. incurs $1,050,000 of overhead

costs each year in its three main departments, manufacturing ($600,000),

quality controls ($300,000) and packing ($150,000).

The manufacturing department works 4,000 hours

per year, there are 600 quality controls per year, and the packing department

packs 1,000 orders per year.

Information about SuperShoes’s two products MagicFlipFlop

& CarbonFlyer is disclosed in the following chart:

Using ABC, what is the unit cost of the cost

driver for the Packing activity?