16,000 DLHs × $34 per DLH ... 544,000
Total overhead cost (a) ... $490,000 $598,000
Number of units produced (b) ... 10,000 40,000
Overhead cost per unit (a) ÷ (b) ... $49.00 $14.95
Hubs Sprockets
Direct materials ... $32.00 $18.00
Direct labor:
0.80 DLHs × $15 per DLH ... 12.00
0.40 DLHs × $15 per DLH ... 6.00
Manufacturing overhead (see above)... 49.00 14.95
Unit cost ... $93.00 $38.95
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