Howrley-David, Inc., manufactures two models of motorcycles: the Fatboy and the Screamer. Both models are assembled in the same plant and require the same assembling operations. The difference between the models is the cost of materials. The following data are available for August:

	Fatboy			Screamer			Total
Number of units assembled		720			1,440			2,160
Materials cost per unit	$	2,300		$	3,300
Other costs:
Direct labor							$	2,462,400
Indirect materials								410,400
Other overhead								1,231,200

Howrley-David uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost of each model assembled in August.

fatboy screamer total

operations cost

materials cost

total cost

number of units

unit cost