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

Department	Budgeted Cost	Allocation Base	Budgeted Usage
Fabricating	$ 102,500	Machine hours (MH)	8,200	MH
Assembly	93,500	Direct labor hours (DLH)	1,700	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	0.6	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	$ 280	$ 92	$ 53
EasyRider	174	82	17

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

enes det de TH C