Cabat Company manufactures two products, Product C and Product D. The company estimated it would incur $184,910 in manufacturing overhead costs during the current period. Overhead currently is applied to the products on the basis of direct labor-hours. Data concerning the current period?s operations appear below:

	Product C	Product D
Estimated volume		4,150	units			3,350	units
Direct labor-hours per unit		1.90	hours			1.50	hour
Direct materials cost per unit	$	15.10			$	27.90
Direct labor cost per unit	$	13.60			$	10.00