Thun Company produces two products, Tweeters and Woofers, and uses activity-based costing. The company’s normal activity level is 100,000 units of Tweeters and 80,000 units of Woofers. It has developed the following “activity” information for these products.

Expected Number of Activities (Driver Units)

Cost Drivers Tweeters Woofers Total Purchase orders (PO) 60,000 30,000 90,000 Direct labor hours (DLH) 40,000 8,000 48,000 It has $76,800 of fixed factory overhead costs that are not associated with an identifiable cost driver. It traces its $188,400 total variable overhead costs to the following activity pools related to the previous cost drivers:

Activity Pool Traceable Costs Purchase'relatedte-secccccctceccctteretertsstecstestecctntaretnrertsecsecserscnceneredesercemnvrertcrstronar? $126,000 Direct: labor related mencccscrccsssccrssesscesstecsscesstevecssatecessczatoovevesiecctecentsccevsteernonarsenvoree 62,400 Thun assigns its fixed factory overhead costs to units based on 48,000 direct labor hours. It takes 0.4 direct labor hours to produce a unit of Tweeters and 0.1 direct labor hours to produce a unit of Woofers.
Required: Determine Thun’s total overhead cost per unit of each product. LKY-1