EXERCISE 8-21 (CONTINUED)

40,000 DLHs

The unit product cost of each product would be:

Mono-relay Bi-relay

Direct materials (given) ... $35.00 $48.00

Direct labor (given) ... 9.00 12.00

Manufacturing overhead:

$25 per DLH × 0.75 DLH, 1.0 DLH.... 18.75 25.00

Total unit product cost... $62.75 $85.00