1. The unit product costs under the company's conventional costing system
would be computed as follows:
Rascon Parcel Total
Number of units produced (a) ... 20,000 80,000
Direct labor-hours per unit (b)... 0.40 0.20
Total direct labor-hours (a) × (b)... 8,000 16,000 24,000
Total manufacturing overhead (a)... $576,000
Total direct labor-hours (b) ... 24,000 DLHs
Predetermined overhead rate (a) ÷ (b) ... $ 24.00 per DLH
Rascon Parcel
Direct materials... $13.00 $22.00
Direct labor... 6.00 3.00
Manufacturing overhead applied:
0.40 DLH per unit × $24.00 per DLH ... 9.60
0.20 DLH per unit × $24.00 per DLH ... 4.80
Unit product cost... $28.60 $29.80
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