Harvard Metal Works produces two types of metal lamps. Harvard manufactures 18,000 basic lamps and 4,700 designer lamps. Its simple costing system uses a single indirect-cost pool and allocates costs to the two lamps on the basis of direct manufacturing labor-hours. It provides the following budgeted cost information:

Basic Lamps Designer Lamps Total Direct materials per lamp $ 10 $ 14 0.4 hours 0.5 hours Direct manufacturing labor per lamp Direct manufacturing labor rate per hour Indirect manufacturing costs $ 20 $ 20 $ 171,900