Answer:
Results are below.
Explanation:
<u>First, we need to calculate the predetermined overhead rate for the period:</u>
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Predetermined manufacturing overhead rate= (80,000*4) / 20,000
Predetermined manufacturing overhead rate= $16 per unit
<u>Now, we can allocate overhead to each month:</u>
<u></u>
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
January= 6,000*16= $96,000
February= 7,000*16= $112,000
March= 3,000*16= $48,000
April= 4,000*16= $64,000
<u>The total unitary manufacturing costs are constant:</u>
Total unitary manufacturing cost= 12 + 16
Total unitary manufacturing cost= $28