Chan Company identified the following budgeted data for this year. The company manufactures two types of scooters: standard and fast.

$\backslash$table$[[$Activity$,$Budgeted Overhead Cost,,Budgeted,Activity$],[$Handling materials,$$637,000,,100,000,$parts$],[$Quality inspection,$99,000,,1,500,$inspection:$],[$Purchasing$,34,000,,1,000,$orders$],[$Total$,$$$770,000,,,],[$Budgeted Direct Labor Hours $($DLHs$),10,000,$DLHs$,,],[$Standard $-$ DLHs per unit,$5,$DLHs$,,],[$Fast$-$DLHs per unit,$10,$DLHS$,,]]$

Required:

Compute a single plantwide overhead rate assuming that the company allocates overhead cost based on $10,000$ budgeted direct labor hours.

Perdirect laborhour

The standard model uses $5$ direct labor hours per unit, and the fast model uses $10$ direct labor hours per unit. Compute overhead cost per unit for each model.

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