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 780 2,600 Screamer 1,560 $ 3,600 2.340 $ Number of units assembled Materials cost per unit Other costs: Direct labor Indirect materials Other overhead $2,106,000 351,000 1,053,000 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 cost Materials cost Total cost Number of units Unit cost Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow: Units produced Machine-hours Direct labor-hours Direct materials costs Direct labor costs Manufacturing overhead costs Total costs Basic 1,050 4,900 2.300 $ 11,500 71,200 Dominator Total 300 1,350 1,300 6,200 1,600 3,900 $ 3,550 $ 15,050 33,700 104.900 138,450 $ 258,400 Required: Compute the predetermined overhead rate assuming that Tiger Furnishings uses direct labor-hours to allocate overhead costs. (Round your answer to 2 decimal places.) Predetermined overhead rate per direct labor hour