Cornell Metal Works produces two types of metal lamps. Cornell manufactures 25,000 basic lamps and 4,500 designer lamps. Its simple costing system uses a single indirect-cost pool and allocates costs to the two lamps on the basis of direct manufacturing labor-hours. It provides the following budgeted cost information: (Click the icon to view the information.) Calculate the total budgeted costs of the basic and designer lamps using Cornell's simple costing system. Data table Basic Lamps Designer Lamps Total Direct materials per lamp $ 6 $ 19 Direct manufacturing labor per lamp 0.4 hours 0.8 hours Direct manufacturing labor rate per hour Indirect manufacturing costs $ 30 $ 30 $ 244,800 Print Done Begin by calculating the budgeted indirect cost rate for the single indirect-cost pool. First select the formula, then enter the applicable amounts and calculate the rate. (Abbreviations used: MOH = Manufacturing Overhead.) Budgeted MOH rate per manufacturing labor-hour Now calculate the total budgeted costs and per unit costs of the basic and designer lamps using Cornell's simple costing system. (Round all per unit amounts to two decimal places.) Direct materials Direct manufacturing labor Total direct costs Indirect costs allocated Total costs Basic lamps Designer lamps Total Per unit Total Per unit Total