4. Mannheim Corporation manufactures small camping tents and family camping tents. Estimated direct labor time to produce each type of tent is as follows:

	Small	Family
Estimated tents produced	25,000	10,000
Direct labor hours per tent	2	5

Estimated overhead for the period = 1,200,000 SAR.

Compute the overhead cost assigned to each type of tent assuming direct labor hours are used to allocate overhead costs.