Hefzi Corporation makes two products, Feed $41$ and Feed $21.$ Feed $41$ is expected to sell $50,000$ units next year and Feed $21$ is expected to sell $6,000$ units. A unit of either product requires $0\mathrm{.}9$ direct labor$-$hours. The company$$s total manufacturing overhead for the year is expected to be $$856,800.$

Required:

The company currently applies manufacturing overhead to products using direct labor$-$hours as the allocation base. If this method is followed, how much overhead cost would be applied to each product? Compute both the overhead cost per unit and the total amount of overhead cost that would be applied to each product.