Doaktown Products manufactures fishing equipment for recreational uses. The Miramichi plant produces the companys two versions of a special reel used for river fishing. The two models are the M-008, a basic reel, and the M-123, a new and improved version. Cost accountants at company headquarters have prepared costs for the two reels for the most recent period. The plant manager is concerned. The cost report does not coincide with her intuition about the relative costs of the two models. She has asked you to review the cost accounting and help her prepare a response to headquarters. Manufacturing overhead is currently assigned to products based on their direct labor costs. For the most recent month, manufacturing overhead was $315,200. During that time, the company produced 13,200 units of the M-008 and 2,600 units of the M-123. The direct costs of production were as follows:

Doaktown Products manufactures fishing equipment for recreational uses. The Miramichi pant produces the comperry's two versions of a special reel used for river fishing. The two models are the M-008, a basic reel, and the M123, a new and improved version. Cost accountants at company headquarlers have prepared costs for the two reels for the most recent period. The plant manager is conpened. The cost report does not coincide with her intuition about the relative costs of the two models. She has asked you to review the cost accounting and help her prepare a response to Manulacturing overhead is currenly assigned to products based on their direct labor ct For the most recent month, menufactuting overhead was $315,200. During that time, the compery produced 13.200 units of the M-008 and 2,600 units of the M-123. The direct costs of production were as follows: M-008 M-123 Total Direct materials Direct labor $105,600 $104,000$209,600 105,600 52.000 157.600 Management determined that overhead costs are caused by three cost drivers. These drivers and ther costs for last year were as folos Cost Driver Number o Number of production runs Number of inspections Total overhead Coss Total 141,700 1,000 9000 10,000 40 50 80,000 20 10 20 40 Required: a. How much overhead wil be assigned to each product if these three cost drvers are used to alocale overhead? What is the total cost per unit produced for each product? (Round your intermediate calculations and final answers to 2 decimal places) Total ovethead Total unit cost S 22 20 b. How much of the overhead will be assigned to each product if direct labor cost is used to alocate overhead? What is the total cost per unit produced for each product? (Round "Total unit cost to 2 decimal places Total ovethead Total u cost