can someone please help me solve this

Talon Ltd manufactures two models of its product:Silver andGold. It plans to produce 20,000 units ofSilverand 18,000 units ofGold. A unit ofSilverrequires direct material costing $120 and direct labour costing $300 and is produced using 1 labour hour in the moulding department and 0.5 machine hours in the assembly department. A unit ofGoldrequires direct material costing $180 and direct labour costing $450 and is produced using 1.5 labour hours in the moulding department and 0.5 machine hours in the assembly department.

Talon Ltdallocates manufacturing overhead using development overhead rates. The pre-determined overhead rate for the moulding department is calculated based on direct labour hours, whereas machine hours is used as the allocation base for the assembly department. The moulding department employs 24 people, who each work 2,000 hours per year. The assembly department has 3 machines that each operate for 6,400 hours per year.

The budgeted costs, prior to the allocation of support department costs, are as follows:

Support department	Production department
Quality control	Material handling	Moulding	Assembly
120,000	100,000	360,000	220,000

The usage of the support departments' output for the year is as follows:

	Provider of the service
User of the service	Quality control	Material handling
Quality control	-	800
Material handling	450	-
Moulding	350	1,200
Assembly	800	400

Required:

Use the step-down method to allocate support department costs.

1. Calculate the overhead cost per unit of the Silver model.
2. Calculate the unit product cost of the Silvermodel.