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	$	2,800		$	3,800
Other costs:
Direct labor							$	2,592,000
Indirect materials								432,000
Other overhead								1,296,000

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