Consider the following information for a manufacturing company:

• Total manufacturing overhead costs: $120,000
• Total direct labor hours: 8,000
• Total machine hours: 6,000
• Predetermined overhead rate based on direct labor hours: $15 per hour

Calculate the overhead application rate based on machine hours.

·Table Format:

A company produces three products: P, Q, and R. The following data pertains to the month of June:

Particulars	Product P	Product Q	Product R
Direct Materials	$25,000	$35,000	$45,000
Direct Labor	$15,000	$20,000	$25,000
Manufacturing Overhead	$20,000	$25,000	$30,000
Total Units Produced	2,000	3,000	4,000

Calculate the total manufacturing cost per unit for each product.