$ 30 $15 la. POHR= 600,000 = 600,000 - 54.54m. (1000+ 10,000) 11,000 1 Predetermined Overhead Rate = DLH lib. Unit Product Cost Flexible Dm $ 110 H 154.54 PH) & 109.08 &54.54 Total Unit $249.80 $14954 Cost Flex 54,54 X 2 = $109.08 Rig 54.54 X 1 = $54.54 DLL $ 30 $15 la. POHR= 600,000 = 600,000 - 54.54m. (1000+ 10,000) 11,000 1 Predetermined Overhead Rate = DLH lib. Unit Product Cost Flexible Dm $ 110 H 154.54 PH) & 109.08 &54.54 Total Unit $249.80 $14954 Cost Flex 54,54 X 2 = $109.08 Rig 54.54 X 1 = $54.54 DLL