• 
  

  Item	Quantity	Unit Cost ($)	Total Cost ($)
  Direct Materials (Product X)	1,000 units	$25
  Direct Materials (Product Y)	1,200 units	$30
  Direct Labor (Product X)	500 hours	$35
  Direct Labor (Product Y)	600 hours	$40
  Manufacturing Overhead	-	$15,000
  Total	-	-

  Requirements:

  • Fill in the table with the total cost for each item.
  • Calculate the total manufacturing cost for each product.
  • Analyze the cost distribution among the products.
  • Propose cost-saving measures for manufacturing overhead.