Company X is a manufacturing company. It produces two products: Product A and Product B. In fiscal year 2020, 4,000 units of Product A are sold at $1,260 per unit, and 22,000 units of Product B are sold at $900 per unit.

Question 1. The labor costs per unit for the two products are reported in Table 1 Panel A. Note that both products use two types of direct labor, that is, Direct Labor I and Direct Labor II. Manufacturing overhead was applied on the basis of Direct Labor II hours at a predetermined rate of $25 per hour. Complete the manufacturing costs per unit for the two products in Table 1 Panel B by filling the blanks. (8 points)

Table 1: Company X Unit Manufacturing Costs

Panel A. Labor usage for Product A and Product B
	Product A	Product B
Direct labor I hours	3.5	1.5
Direct labor I cost / hour	$20	$20
Direct labor II hours	4	8
Direct labor II cost / hour	$30	$30

Panel B. Manufacturing Costs per unit for Product A and Product B
	Product A	Product B
Direct Materials	$650	$250
Direct Labor I
Direct Labor II
Manufacturing Overhead
Manufacturing costs per unit