Linger Produeth unes a two-ntage allocation method to ansign costs to its products. The following information han been provided for the month Product X | Product Y Product Z Total Units Machine hours Direct labor hours Direct material Direct labor Manufacturing overhead 6,000 8,000 4,000 120,000 90,000 4,000 16,000 6.000 $120.000 160,000 2,000 16,000 10,000 $150.000 350,000 12,000 40.000 20,000 $390,000 600,000 Utilities (machine related Supplies (labor related) Training (labor related) Supervision (labor related) Machine depreciation (machine $26,000 16,000 40,000 74.000 68.000! related) Lease on factory (machine 132.000 related) Miscellaneous (labor related) 30 Total manufacturing overhead (a) Allocate the manufacturing overhead to two cost poola: machine-related and labor- related. (b) Compute the predetermined overhead rate for the two pools, using machine houra and direct labor coot as the bases (c) Compute the unit coat of production for each of the three producta. $386.000