Alternative Direct Materials Ink Paper 4 1@$5 Direct Labor Rate Direct Labor Production r hour 10 books per hour Estimated MOH Selling Price Multiple Estimated Quanti 160,000 10,000 REQUIRED ESTIMATED UNIT COST ESTIMATED SELLING PRICE POR 1. UNIT DIRECT MATERIALS COST Raw Materia Raw Material 2 Raw Material 3 Total Raw Materials Unit Cost (1+2+3 Quantity Per Unit Times Unit Cost Total Unit Raw 2. UNIT DIRECT LABOR COST Direct Labor Rate Productivity Rate Unit Labor Rate (Multiply if it takes one or more hours to produce one unit OR divide if more than one unit can be produced in an hour) 3. UNIT MANUFACTURING OVERHEAD 1 Total overhead Total quantity to be produced 3 Unit Overhead Cost (1 divided by 2) 2 4. TOTAL UNIT PRODUCT COST 1. Unit raw materials cost 2. Unit direct labor 3. Unit overhead cost TOTAL UNIT PRODUCT COST 5. PREDETERMINED OVERHEAD RATE POR) 1 Total overhead 2 Total quantity to be produced 3 Productivity Rate 4Estimated Labor Hours: Multiply lines 2 times 3 if it takes one or more hours to produce one unit or divide if more than one unit can be produced in an hour 6 Predetermined Overhead Rate (POR) (line 1 divided by line 4) 7 8