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# Blackhawk Company manufactures and sells many different types of tables. Blackhawk uses a single production facility to manufacture its tables.

Questions

Part 1Using the information provided, compute the**total cost per unit**for the Stanley model, using activity-based costing. Include the steps of your calculation.

What does your analysis suggest about decisions that have been made in the past (i.e., before Blackhawk's use of activity-based costing) regarding the Stanley model?

Part 3Identify and describe the implications of your analysis for Blackhawk's**other models**of tables.