50,000DLHs
Using this predetermined manufacturing overhead rate, the unit product
cost of each model can be computed as follows:
Deluxe Regular
Direct materials... $40 $25
Direct labor ... 14 7
Manufacturing overhead:
$18 per DLH × 2 DLHs... 36
$18 per DLH × 1 DLH ... 18
Total unit product cost ... $90 $50
Problem 8-22 (continued)
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