Bike$-$O$-$Rama produces two bike models: Voltage and EasyRider. Departmental overhead data follow.

$\backslash$table$[[$Department$,$Budgeted cost,Allocation Base,Budgeted Usage$],[$Fabricating$,$$$131,600,$Machine hours $($MH$),9,400$ MH$],[$Assembly$,159,500,$Direct labor hours $($DLH$),2,900$ DLH$]]$

Required:

Compute departmental overhead rates using

$($a$)$ machine hours to allocate budgeted Fabricating costs and

$($b$)$ direct labor hours to allocate budgeted Assembly costs.

The company reports the following actual production usage data. Compute the overhead cost per unit for each model.

$\backslash$table$[[,$Voltage,EasyRider$],[$Machine hours per unit,$2\mathrm{.}0$ MH$,3\mathrm{.}0$ MH$],[$Direct labor hours per unit,$1\mathrm{.}4$ DLH$,0\mathrm{.}6$ DLH$]]$

The company reports additional information below. For each model, compute the product cost per unit.

$\backslash$table$[[$Per Unit,Selling Price,Direct Materials,Direct Labor$],[$Voltage$,$$$274,$$$104,$$$40$