$9$

Required information

$[$The following information applies to the questions displayed below.$]$

Tent Master produces Pup tents and Pop$-$up tents. The company budgets $$301,000$ of overhead cost and $43,000$ direct labor hours. Additional information follows.

$\backslash$table$[[$Per Unit,Selling Price,Direct Materials,Direct Labor$],[$Pup tent,$$80,$$$21,$$$46$