• 
  

  Item	Quantity	Unit Cost ($)	Total Cost ($)
  Direct Materials (Product A)	500 units	$20
  Direct Materials (Product B)	700 units	$25
  Direct Labor (Product A)	250 hours	$30
  Direct Labor (Product B)	350 hours	$35
  Manufacturing Overhead	-	$12,000
  Total	-	-

  Requirements:

  • Fill in the table with the total cost for each item.
  • Calculate the total manufacturing cost for each product.
  • Analyze the cost breakdown for each product.
  • Propose cost allocation methods for manufacturing overhead.