EXERCISE 8-21 (CONTINUED)

36,000DLHs

b. Model

X200 X99

Direct materials... $ 72 $ 50

Direct labor:

$10 per hour × 1.8 hours and 0.9 hours ... 18 9

Manufacturing overhead:

$50 per hour × 1.8 hours and 0.9 hours ... 90 45

Total unit product cost... $180 $104