Item	Description		Unit Cost	Cost >500		Formula
2	Parts		$10.00	$5.00		Sum of component costs
3	Purchasing Overhead		$7.50	$3.75		75% of Parts
4	Printed Circuit Board		$5.00	$2.50		Specified cost
5	Assembly		$9.56	$4.78		$5.00 +$0.50 components +$0.02 solder pt
6	Manufacturing Cost		$32.06	$16.03		Total of items 2, 3, 4, 5
7	Mfg Overhead		$16.03	$8.02		50% of Manufacturing Cost
8	Engineering Develop		$20.00	$2.00		Specified cost
9	Production Cost		$68.09	$26.05		Total of items 6, 7, 8
10	Adm & Gen Overhead		$10.21	$3.91		15% of Production Cost
11	Base Cost		$78.30	$29.95		Total of 9, 10