The following data are for the two products produced by Tadros Company.
Product A Product B
Direct materials $15 per unit $23 per unit
Direct labor hours 0.8 DLH per unit 1.5 DLH per unit
Machine hours 0.5 MH per unit 1 MH per unit
Batches 130 batches 210 batches
Volume 12,000 units 4,000 units
Engineering modifications 10 modifications 60 modifications
Market price $50 per unit $75 per unit
The company's direct labor rate is $25 per direct labor hour (DLH).
Additional information follows.
Indirect Manufacturing Activities Costs Driver
Engineering support $ 25,900 Engineering modifications
Electricity 36,000 Machine hours
Setup costs 44,200 Batches
Calculate the total manufacturing costs per unit by product after applying the plant-wide overhead rate calculated above. Round all your calculations to 2 decimal places.
Total Manufacturing Costs Per Unit Product A Product B
Direct materials cost per unit
Direct labor cost per unit
Overhead per unit (using plant-wide rate)
Total manufacturing costs per unit