Answer:
J78= $15.95
B52= $45.4
Explanation:
<u>First, we need to allocate overhead to each product:</u>
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
<u>J78:</u>
Labor-related= 7.00*1,000= 7,000
Machine-related= 3.00*3,200= 9,600
Machine setups= 40.00*5= 200
Production orders= 160.00*5= 800
Shipments= 120.00*10= 1,200
General factory= 4.00*1,000= 4,000
Total overhead= $22,800
Unitary overhead= 22,800/4,000= $5.7
<u>B52:</u>
Labor-related= 7.00*40= 280
Machine-related= 3.00*30= 90
Machine setups= 40.00*1= 40
Production orders= 160.00*1= 160
Shipments= 120.00*1= 120
General factory= 4.00*40= 160
Total overhead= $850
Unitary overhead= 850/100= $8.5
<u>Now, we calculate the unitary production cost:</u>
J78= 6.5 + 3.75 + 5.7= $15.95
B52= 31 + 6 + 8.5= $45.4