Blapp Company manufactures both Prangs and Floppers. It uses activity-based costing to assign its manufacturing costs, and has developed the following “normal activity” information related to its activity pools:

Blapp has $2,925,000 of total factory overhead costs at its expected production volume.
lt traces its $2,325,000 total variable overhead costs to the activity pools related to the previous cost drivers as follows: purchase related, $450,000; floor space related, $1,200,000; direct labor related, $400,000; and rework related, $275,000. Blapp has $600,000 of fixed factory overhead costs that are not associated with an identifiable cost driver. It assigns these costs to units based on 500,000 direct labor hours. It takes 0.4 direct labor hours to produce a unit of Prangs and 0.6 direct labor hours to produce a unit of Floppers.
Required: (1) Determine Blapp's total overhead cost per unit of Prangs and per unit of Floppers.
(2) Assuming Blapp produces 500,000 Prangs and 500,000 Floppers during the coming year, apply its factory overhead to each unit of the products. LKY-1