$1,212,000 60,000 machine hours 2,100 orders cost is $50.60 per unit and its direct labor cost is $13.00 per unit. The product sells for $136.00 per unit. According to the costing system, the total overhead cost allocated to product R32E is $30.055.00 $1,869.00 The company makes 490 units of product R32E a year, requiring a total of 1180 product's direct materials cost is $50.60 per unit and its direct labor cost is $13.00 per unit. The product sels for $136.00 per unit activity-based costing system, the total overhead cost allocated to product R32E is 70 orders, and s per year. The $1869.00 $7.290.00 Next > of 30