b. Houston recently received two orders with the following budgeted details. Order HD1 Order LW9 Quantity 40 15 Selling price per unit $1,800 $2,000 Direct material $ $28,600 $11,400 Direct labor $ $14,600 $4,800 Direct labor hours 820 210 Determine the expected total unit costs per shed in each order using the allocation rate you determined in a. above for overhead using normal costing. c. Prepare the entry to record the allocation of manufacturing overhead for order HD1 using normal costing.