=+Total materials ________

$106,400 Direct Labor Direct Direct labor Hours  Labor Rate  Amount Foundry 500 15.00 $ 7,500 Welding 700 17.00 11,900 Shipping 200 12.00 2,400 _____ ________ Total direct labor 1,400 $21,800 _____ ________ _____ Direct Total Factory Labor Overhead Cost  Rate  Amount Factory overhead

(200% of direct labor dollars) $21,800  200% $ 43,600 ________ Total cost $171,800 Total units ________

÷ 40 Unit cost $ 4,295 ________ ________