Direct materials Direct manufacturing labor Total direct costs Indirect costs allocated Total costs Basic lamps Total 308,000 396,000 704,000 422,400 1,126,400 Per unit 14 30 44 19.2 63.2

Basic lamps Direct materials Direct manufacturing labor Total direct costs Indirect costs allocated Total costs \begin{tabular}{|c|c|} \hline Total & Per unit \\ \hline 308,000 & 14 \\ \hline 396,000 & 30 \\ \hline 704,000 & 44 \\ \hline 422,400 & 19.2 \\ \hline 1,126,400 & 63.2 \\ \hline \end{tabular} Basic lamps Direct materials Direct manufacturing labor Total direct costs Indirect costs allocated Total costs \begin{tabular}{|c|c|} \hline Total & Per unit \\ \hline 308,000 & 14 \\ \hline 396,000 & 30 \\ \hline 704,000 & 44 \\ \hline 422,400 & 19.2 \\ \hline 1,126,400 & 63.2 \\ \hline \end{tabular}