Answer:
Basic = $140.82
Dominator = $392.216
Explanation:
For Basic:
Total cost for Basic:
= Direct materials costs + Direct labor costs + Manufacturing overhead
= $ 11,000 + $72,000 + $128,232
= $211,232
Per unit cost:
= Total cost for Basic ÷ Number of units produced
= $211,232 ÷ 1,500
= $140.82
For Dominator:
Total cost for Dominator:
= Direct materials costs + Direct labor costs + Manufacturing overhead
= $3,500 + $34,000 + $60,554
= $98,054
Per unit cost:
= Total cost for Basic ÷ Number of units produced
= $98,054 ÷ 250
= $392.216
Workings:
Manufacturing overhead (Basic):
= Manufacturing overhead costs × (Direct labor costs ÷ Total direct labor costs)
= $188,786 × ($72,000 ÷ $106,000)
= $128,232
Manufacturing overhead (Dominator):
= Manufacturing overhead costs × (Direct labor costs ÷ Total direct labor costs)
= $188,786 × ($34,000 ÷ $106,000)
= $60,554
