EXERCISE 8-21 (CONTINUED)

2. The unit product costs would be:

X-20 Y-30

Direct materials (given) ... $50 $80

Direct labor (given) ... 24 36

Manufacturing overhead:

$24 per DLH × 2 DLHs per unit, 3 DLHs per unit... 48 72

Total unit product cost... $122 $188