• A company produces two products: Product X and Product Y. The following information is available:

  • Product X: 5,000 units produced, requiring 200 machine hours and 300 direct labor hours.
  • Product Y: 3,000 units produced, requiring 150 machine hours and 400 direct labor hours. The company's overhead costs are $50,000, and it allocates overhead using machine hours for Product X and direct labor hours for Product Y. Calculate the overhead cost per unit for each product using the activity-based costing method.