Answer:
Blinks= $18.4
Dinks= $110.4
Explanation:
Giving the following information:
Blinks:
Units= 947
Direct labor hours per unit= 1
Dinks:
Units= 1,811
Direct labor hours per unit= 6
Fabrication Department= $109,400.
Assembly Department= $108,000.
First, we need to calculate the predetermined overhead rate:
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Total overhead= 109,400 + 108,000= $217,400
Total direct labor hours= (947*1) + (1,811*6)= 11,813
Predetermined manufacturing overhead rate= 217,400/11,813
Predetermined manufacturing overhead rate= $18.40 per direct labor hour.
Now, the unitary allocated overhead per unit:
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Blinks= 1*18.4= $18.4
Dinks= 6*18.4= $110.4
