Answer:
<em>Cost per Unit  Fatboy= $  27800 </em>
<em>Screamer Cost per unit =  $3779.80   </em>
Explanation:
Howrley-David, Inc.
                                 
                                         Fatboy             Screamer           Total
Units Assembled               990                 1,980                  2,970
Materials cost per unit      $ 2,600        $ 3,600 
Material Costs                   2574000         7128000  
Other costs: 
Direct labor                          $1069200       2138400      $ 3,207,600 
Indirect materials                                                                 534, 600 
Other overhead                                                                  <u>  1,603,800</u>
FoH                                     712800           1425600           2138400
Total Costs                          2752,2000    7484000
<u>No of units                             990                1980</u>
<u>Cost per Unit                       27800              3779.80   </u>
 
The total costs have been added and then divided with the number of units to get the cost per unit.
Direct Labor Costs  =Total Direct Labor Costs/ Total number of units* required number of units 
DLC for Fatboy= $ 3,207,600 /2970 *990= $1069200
DLC for Screamer= $ 3,207,600 /2970 *1980= 2138400
FActory Overheads = Total Factory Costs/ Total Units ( Required Units)
 FOH for Fatboy=  534, 600 +1,603,800/2970 * 990= 712800
FOH for Screamer = 534, 600 +1,603,800/2970 * 1980=  1425600