Hydro Sports budgets overthead cost of $$437,000$ for the year. The company maniufactures two types of jet skis: standard and deluxe. Budgeted direct labor hours per unit are $7$ for the standard model and $12$ for the deluxe model. The company budgets production of $100$ units of the standard model and $100$ units of the deluxe model for the year.

Compute the total number of budgeted direct labor hours for the year.

Compute the plantwide overhead rate using budgeted direct labor hours.

Compute overhead cost per unit for each model using the plantwide overhead rate. Actual direct labor hours per unit are $7$ for the standard model and $12$ for the deluxe model.

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Compute the total number of budgeted direct labor hours for the year.

$\backslash$table$[[$Model$,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Direct Labor$],[$Hours per Unit$]],\backslash$table$[[$Budgeted Direct$],[$Labor Hours$]]],[$Standard$,100,230,161,000],[$Delume$,100,1,200,276,000],[$Tous:$,,,437,000]]$