Peach Bags (PB) is a designer of high-quality backpacks and purses. Each design is made in small batches. Each spring, PB comes out with new designs...

Calculate the budgeted total costs and cost per unit for each product line.

Backpacks                  Purses

Direct Materials

Direct Labor

Setup

Shipping

Design

Plant utilities and

    administration

Total Costs

The cost per backpack is $____ and the cost per purse is $____