Amben ltd a furniture production company has three production centers: Machine shop X, machine shop Y and one assembly center. From the data below compute the overhead absorption rates for each center

Production centerOverheadmachine hourslabour hours

Machine shop X$4,300,0001,000,000500,000

Machine shop Y$3,800,000500,0001,000,000

Assembly$3,600,000800,0001,200,000

Two products A and B were manufactured during the period:

Product A (100 units)$

Direct costs (100 units X $100)10,000

Overheads:

Machine center A. (5 machine hours)

Machine center B.(10 machine hours)

Assembly(10 direct labour hours)

Product B (200)

Direct costs (200 units $200)40,000

Overheads:

Machine center A. (10 machine hours)

Machine center B.(20 machine hours)

Assembly(20 direct labour hours)

Required:

Compute the total cost for each product

Compute the cost per unit for each product.