(2) The management accountant at Midas Furniture is considering allocating total overhead of $2,720,000 using a two-stage system. In the first stage the overhead will be split between fabrication and assembly. Specifically, the total amount of overhead allocated to fabrication will be $1,920,000, and the total amount of overhead allocated to assembly will be $800,000. In the second stage, fabrication overhead will be allocated using material weight, and assembly overhead will be allocated using direct labor hours in assembly.

Production information for each product is as follows:

	Table	Bookcase
Units produced:	100,000 units	50,000 units
Direct material usage:	180 lbs/unit	120 lbs/unit
Direct material cost:	$0.75/lb	$0.75/lb
Direct labor usage - fabrication:	0.5 hrs/unit	3.8 hrs/unit
Direct labor usage - assembly:	2.0 hrs/unit	4.0 hrs/unit
Wage rate:	$18/hr	$18/hr

Determine the total amount of overhead allocated to each unit of the 'Table'