How do I divide the manufacturing overhead per job to get $400,000 for job B300 and $200,000 for job T500?

MANAGERIAL ACCOUNTING In-class Topic 44 Name: Hi-Tek Manufacturing Inc. makes two types of industrial component parts the 300 and the TSC and had two orders/jobs for each in this fiscal year. An income statement for the most recent period is shown below: Hi-Tek Manufacturing Inc. Income Statement Sales 2,100,000 Cost of goods sold 1,588,000 Gross profit Selling and administrative expenses 512,000 450,000 Net operating income 62,000 Hi-Tek produced and sold 70,000 units of B300 at a price of $20 per unit and 17,500 units of T500 at aprice of $40 per unit Hi Teks managerial accountant team concluded that $350,000 and $100,000 of the company's selling and administrative expenses could be directly traced to 1300 and TS , respectively ( CD) Let's assumed there is no difference between estimated numbers and actual numbers required to calculate MOH rates. The company traditional cost system allocates manufacturing overhead to products using plantude overhead rate and direct labor de las is the allegatibus Additional informati 6 00,000 relating to the company's two product lines is shown below: TOTAL MON 300,000 Auto (0) 2 T500 Total Direct materials 436,300 251,700 688,000 Direct labor 200,000 12 100,00012 300,000 Manufacturing overhead 600,000 06 (OL) $2/06 Cost of goods sold 1,588,000 QI. Compute the product margins system and for the B300 and T500 under the company's traditional costing REVENUE DIRECT MATERIAL DIRECT LABOR SELLI/ADHU EXP OPERATING WCOME PROFIT MARGIN 3300 1,400,000 436, 300 200.000 400,000 350.000 13.700 98% T500 700,000 251.700 100.000 200,000 100,000 48,300 6.9%