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

930

1,860

2,790

Materials cost per unit

$

2,200

$

3,200

Other costs:

Direct labor

$

2,678,400

Indirect materials

446,400

Other overhead

1,339,200

Required:

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.

	Unit Cost
Fatboy
Screamer