EMD Corporation manufactures two products, Product $S$ and Product $W.$ Product $W$ is of fairly recent origin, having been developed as an attempt to enter a market closely related to that of Product W$.$ Product $W$ is the more complex of the two products, requiring $3$ hours of direct labor time per unit to manufacture compared to $2$ hours of direct labor time for Product $S.$ Product $W$ is produced on an automated production line.

Overhead is currently assigned to the products on the basis of direct$-$labor$-$hours. The company estimated it would incur $$1,018,066$ in manufacturing overhead costs and produce $10,800$ units of Product $W$ and $54,000$ units of Product $S$ during the current year. Unit cost for

materials and direct labor are:

$\backslash$table$[[,$Product $5,$Product

Questions: A$-1,$ A$-2$ and C