Baird Cameras, Inc. manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens. Baird uses an activity-based costing system. The following are the relevant cost data for the previous month:

Direct Cost per Unit	Model ZM			Model DS
Direct materials	$	20.1		$	10.1
Direct labor		28.2			12.2

Category	Estimated Cost					Cost Driver	Use of Cost Driver
Unit level		$	24,000			Number of units	ZM: 2,400 units; DS: 9,600 units
Batch level			45,000			Number of setups	ZM: 25 setups; DS: 25 setups
Product level			87,500			Number of TV commercials	ZM: 15; DS: 10
Facility level			270,000			Number of machine hours	ZM: 500 hours; DS: 1,000 hours
Total		$	426,500

Bairds facility has the capacity to operate 4,500 machine hours per month.

Required

Compute the cost per unit for each product.

The current market price for products comparable to Model ZM is $129 and for DS is $89. If Baird sold all of its products at the market prices, what was its profit or loss for the previous month?

A market expert believes that Baird can sell as many cameras as it can produce by pricing Model ZM at $124 and Model DS at $44. Baird would like to use those estimates as its target prices and have a profit margin of 30 percent of target prices. What is the target cost for each product? Compute the cost per unit for each product. (Round intermediate calculations and final answers to 2 decimal places.)

	Type of Product Direct Materials + Direct Labor + Allocated Overhead = Total Model ZM + + = $0.00 Model DS + + = 0.00

Required A

The current market price for products comparable to Model ZM is $129 and for DS is $89. If Baird sold all of its products at the market prices, what was its profit or loss for the previous month? (Round intermediate calculations to 2 decimal places. Loss amounts should be indicated by a minus sign.)

	Amount Model ZM Model DS

Required B

A market expert believes that Baird can sell as many cameras as it can produce by pricing Model ZM at $124 and Model DS at $44. Baird would like to use those estimates as its target prices and have a profit margin of 30 percent of target prices. What is the target cost for each product? (Round your answers to 2 decimal places.)

	Model ZM Model DS Target cost / unit

Required C