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Klein Company produces three types of bird feeders: Basic, Squirrel-Proof, and Deluxe. Currently, the company allocates overhead to products using machine-hours. This year, the company

Klein Company produces three types of bird feeders: Basic, Squirrel-Proof, and Deluxe. Currently, the company allocates overhead to products using machine-hours. This year, the company produced 1,000 Basic models, 2,000 Squirrel-Proof models, and 1,800 Deluxe models. Details for each product at the end of the current year are as follows:

Basic Squirrel-Proof Deluxe
Revenue $ 30,000 $ 110,000 $ 117,000
Direct materials $ 12,000 $ 50,000 $ 54,000
Direct labour $ 7,500 $ 19,000 $ 22,500
Machine-hours per unit 0.3 MH 0.5 MH 0.4 MH

The total overhead cost to be allocated to products is $28,000.

Required:

1. Calculate the profit per unit for each product after allocated overhead costs using machine-hours. (Round your intermediate and final answers to 2 decimal places.)

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