Duke Electric Company produces two products, Resistors and Transistors in a small manufacturing plant which had total manufacturing overhead of $25,200 in June. The factory has two departments, Design, incurred $12,000 of manufacturing overhead, and Production which incurred $13,200 of manufacturing overhead. Design used 250 hours of direct labor and Production used 80 machine hours. e that Resistors used 100 direct labor hours to make 100 units and Transistors used 150 direct labor hours to make 100 units in the Design Department. sume that Resistors used 50 machine hours and Transistors used 30 machine hours in the Production Department. rhead costs assigned to each unit of Resistors and Transistors using department overhead rate were: e: $281.16 for Resistors and $258.72 for Transistors 48.00 for Resistors and $165.00 for Transistors 213.00 for Resistors and $213.00 for Transistors 30.50 for Resistors and $121.50 for Transistors

Ehat Fiesisters wied 100 direct labor hours to make 100 units and Franswstors used 150 direct labor hours to make 100 units in the Desien Department. sume that filesitors csed 50 machine hours and Transistors used 30 machine heurs in the Production Department. thesd costs aswigned to exch unit of Resntors and Transistors ising department oveifiead rate were: e. 28) .16 for Resistors and 5258.72 for Franstitors 48 00 for Resistors and $16500 for Transistory 13.00 for Desstors and 521300 for Transistors 3050 for Resistors and $12150 for Transitors