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

Department	Budgeted Cost	Allocation Base	Budgeted Usage
Fabricating	$ 109,200	Machine hours (MH)	8,400	MH
Assembly	106,400	Direct labor hours (DLH)	1,900	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	3.0	MH	4.0	MH
Direct labor hours per unit	1.5	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	$ 282	$ 94	$ 51
EasyRider	175	84	19

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