(1)AM-2....(2)FM-9

Units produced...(1)25,500 (2)2,660

Direct labor hours required for production....(1)23,000 (2)19,000

Units per batch....(1)5,000 (2)70

Shipping weight per unit ....(1) .50lbs. (2)4lbs.

The company incurs $1,254,696 in overhead per year and has traditionally applied overhead on the basis of direct labor hours.

How much overhead will be allocated to each product using the traditional direct labor hours allocation base?

What overhead cost per unit will be allocated to each product?