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		630			1,260			1,890
Materials cost per unit	$	2,700		$	3,700
Other costs:
Direct labor							$	1,927,800
Indirect materials								321,300
Other overhead								963,900

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.

	fatboy	screamer	total
operation costs
material cost
total cost
number of units
unit cost