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

Department	Budgeted Cost	Allocation Base	Budgeted Usage
Fabricating	$ 127,400	Machine hours (MH)	9,100	MH
Assembly	156,000	Direct labor hours (DLH)	2,600	DLH

Required: 1. Compute departmental overhead rates using (a) machine hours to allocate budgeted Fabricating costs and (b) direct labor hours to allocate budgeted Assembly costs. 2. The company reports the following actual production usage data. Compute the overhead cost per unit for each model.

	Voltage		EasyRider
Machine hours per unit	2.0	MH	4.0	MH
Direct labor hours per unit	1.6	DLH	0.5	DLH

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

Per Unit	Selling Price	Direct Materials	Direct Labor
Voltage	$ 290	$ 101	$ 49
EasyRider	180	91	13

4. For each model, compute gross profit per unit (selling price per unit minus product cost per unit).