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		1,110			2,220			3,330
Materials cost per unit	$	2,200		$	3,200
Other costs:
Direct labor							$	2,797,200
Indirect materials								466,200
Other overhead								1,398,600

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.

	Fatboy	Screamer	Total
Operation cost			$0
Materials cost
Total cost
Number of units
Unit cost