Management has asked you to investigate the cost allocation problem. You find that manufacturing overhead is currently assigned to products based on their direct labor costs. For your investigation, you have data from last year. Manufacturing overhead was $1,242,000 based on production of 300,000 handheld consoles and 83,000 home consoles. Direct labor and direct materials costs "were as follows. Direct labor Materials Handheld $1,143,500 740,000 Home $409,000 703,000 Total $1,552,500 1,443,000 Management has determined that overhead costs are caused by three cost drivers. These drivers and their costs for last year are as follows. Activity Level Cost Driver Number of production runs Quality tests performed Shipping orders processed Total overhead $ 440,000 Costs Assigned Handheld Home Total 30 10 40 620,000 182,000 $1,242,000 13 18 31 90 50 140 Required: a. How much overhead will be assigned to each product if these three cost drivers are used to allocate overhead? What is the total cost per unit produced for each product? b. How much overhead will be assigned to each product if direct labor cost is used to allocate overhead? What is the total cost per unit produced for each product? Complete this question by entering your answers in the tabs below. Required A Required B How much overhead will be assigned to each product if these three cost drivers are used to allocate overhead? What is the total cost per unit produced for each product? (Round "Total Cost per Unit" to 2 decimal places.) Overhead Total Cost per Unit