1- A furniture company manufactures four products; chairs, office tables, computer tables, and book shelves. Three departments, cutting, painting, and assembly are used in making these products. Direct material cost/unit for chairs, office tables, computer tables, and book shelves is $47,$30,$51, and $65 respectively. Direct labor hours used for each product in all the departments are as follows: Iy Annual overhead for all three departments is $326,750. Direct labor cost for cutting, painting and assembly departments are $16,$12, and $14 per hour respectively. Annual production is chairs, 1500 ; office tables, 650 ; computer tables, 1000 ; book shelves, 1200 . (a) Determine total cost of manufacturing a book shelf using direct labor cost for allocation of overhead. (b) Determine total cost of a computer table using direct labor hours for allocation of overhead. (c) If a chair is sold for $219.99, determine the profit per chair if direct material cost is used for allocation of overhead