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Direct material per unit Direct labor per unit Product A $20 $20 Product B $25 $15 Total $70,000 $50,000 3,000 5.000 2,500 Units 1,000 2,000

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Direct material per unit Direct labor per unit Product A $20 $20 Product B $25 $15 Total $70,000 $50,000 3,000 5.000 2,500 Units 1,000 2,000 Direct labor hours per unit Machine hours per unit 2 0.5 1.5 1 A Company makes two products. A and B. The company uses a plantwide allocation method to allocate manufacturing overhead costs of $ 90,000. How much manufacturing overhead per unit is allocated to each product if the company uses the following as the allocation base? a) Units b) Direct labor dollars c) Machine hours

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