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

$\backslash$table$[[$Department$,$Budgeted cost,Allocation Base,Budgeted Usage$],[$Fabricating$,$$$120,900,$Machine hours $($MH$),9,300$ MH$],[$Assembly$,140,000,$Direct labor hours $($DLH$),2,800$ 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,$2\mathrm{.}0MH,4\mathrm{.}0MH$