=+Item: 20 Z-15 backhoe buckets Direct Materials Direct Materials Materials: Quantity  Price  Amount Steel (tons) 60 $750.00 $45,000 Steel components (pieces) 350 4.00 1,400 _______ Total materials $46,400 _______ Direct Labor Direct Direct labor Hours  Labor Rate  Amount Foundry 220 $15.00 $ 3,300 Welding 320 17.00 5,440 Shipping 100 12.00 1,200 ___ _______ Total direct labor 640 $ 9,940 ___ _______ ___ Direct Total Factory Labor Overhead Cost  Rate  Amount Factory overhead

(200% of direct labor dollars) $9,940  200% $19,880 _______ Total cost $76,220 Total units ÷ 20 _______