Budgeted Product Costs Home Run Bat Company makes two types of baseball bats: aluminum and wood. During the past several years, management has kept accurate records of costs and resource requirements and has determined that the following is needed to make the baseball bats:

Compute the budgeted product costs for both the wood and aluminum baseball bats.

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Production Wood Bat Wood Paint and protective finish Direct labor Manufacturing overhead Aluminum Bat Requirements Unit Cost 4 board feet $ 5.75 6.50 1 pint 3 hours 3 hours 11.00 5.75 Aluminum Paint and protective finish Direct labor ... Manufacturing overhead 7 pounds 1/2 pint 212 hours 22 hours $ 4.00 6.50 11.00 5.75