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Coudriet Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct
Coudriet Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor-hours (DLHs). The company has two products, P93S and N40S, about which it has provided the following data: P93S N40S Direct materials per unit $ 21.90 $ 54.80 Direct labor per unit $ 8.80 $ 13.20 Direct labor-hours per unit 0.80 1.20 Annual production (units) 35,000 15,000
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