$40$

$01$:$57$:$22$

EMD Corporation manufactures two products, Product $S$ and Product W$.$ Product $W$ is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product W$.$ Product $W$ is the more complex of the two products, requiring $3$ hours of direct labor time per unit to manufacture compared to $2$ hours of direct labor time for Product $S.$ Product $W$ is produced on an automated production line.

Overhead is currently assigned to the products on the basis of direct$-$labor$-$hours. The company estimated it would incur $$1,140,940$ in manufacturing overhead costs and produce $10,500$ units of Product W and $42,000$ units of Product $S$ during the current year. Unit cost for materials and direct labor are:

$\backslash$table$[[,$Product S$,$Product W$],[$Direct material,$$17,$$$34$