Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows:

	Home			Work
Direct materials cost per unit	$	38		$	67
Direct labor cost per unit		15			36
Sales price per unit		354			573
Expected production per month		700	units		450	units

Harbour has monthly overhead of $202,070, which is divided into the following cost pools:

Setup costs	$	81,620
Quality control		63,450
Maintenance		57,000
Total	$	202,070

The company has also compiled the following information about the chosen cost drivers:

	Home	Work	Total
Number of setups	38	68	106
Number of inspections	350	355	705
Number of machine hours	1,500	1,500	3,000

1.

Suppose Harbour uses a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line. (Do not round intermediate calculations.)

Overhead Assigned:

Home Model
Work Model
Total Overhead Cost	$

2.	Calculate the production cost per unit for each of Harbour