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		960			1,920			2,880
Materials cost per unit	$	2,000		$	3,000
Other costs:
Direct labor							$	2,419,200
Indirect materials								403,200
Other overhead								1,209,600

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.

Operation cost Fatboy screamer total

Materials Cost

Total Cost

Number of units

Unit Cost