Illiad Inc. has a total of $2,362,500 in production overhead costs. The company's products and related statistics follow

Product A Product B

Direct Material In Pounds 139,500 190,500

Direct Labor Hours 30,000 37,500

Machine Hours 52,500 22,500

Number of Setups 430 860

Number of Units Produced 15,000 7,500

Additonal data. The 330,000 pounds of material were purchased for $544,500. One direct labor hour costs $12.

a. Assume that Illiad Inc. uses direct labor hours to apply overhead to products. Determine the total cost for each product and the cost per unit.

b. Assume that Illiad Inc uses machine hours to apply overhead to products. Determine the total cost for each product and the cost per unit.

c. Assume that Illiad Inc. use the following activity centers, cost drivers, and costs to apply overhead to products.

Cost Pool Cost Driver Cost

Utilities #of machine hours $750,000

Setup # of setups $193,500

Material Handling #pounds of material $1,419,000