The KTP laser works by selectively targeting irregular spots on the skin. Specifically, the laser targets red (hemoglobin) and brown (melanin) areas on the skin. While treating redness on the skin, the energy of the KTP laser gently coagulates the blood vessels below the skinâs surface.
Activity based costing (ABC) can be defined as an approach to costing that identifies individual activities as fundamental cost objects. In this method, the cost of individual activities are assigned first, and then, that is used as the basis of assigning cost to the ultimate cost objects.
1 Using the activity-based costing allocation method, allocate overhead to each product. ( 2 Hint: This is step 5 in the activity-based costing process.) Determine the overhead cost per unit. 3  Round amounts to the nearest dollar.sing the product cost information in Figure 3.6 SailRite Company Product Costs Using Activity-Based Costing , the Basic model yields a profit of $596 (= $3,200 price â $2,604 cost) per unit and the Deluxe model yields a loss of $530 (= $4,500 price â $5,030 cost) per unit.