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	Costs Assigned			Handheld	Home	Total
Number of production runs	$	605,000		45	10	55
Quality tests performed		620,000		12	19	31
Shipping orders processed		180,000		90	60	150
Total overhead	$	1,405,000

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?

The answer table is below. Please include your answers there. It is the same table for both A and B. Need one answer per blank for both A and B.

Overhead Total Cost Per Unit

Handheld ______ ____________

Home ______ ____________