Marigold is an electronics components manufacturer. Information about the companys two products follows:

		AM-2		FM-9
Units produced		25,000		5,000
Direct labor hours required for production		12,500		15,000
Units per batch		5,000		500
Shipping weight per unit		0.50	lbs.	10	lbs.

The company incurs $880,000 in overhead per year and has traditionally applied overhead on the basis of direct labor hours.

(a)

(i)	How much overhead will be allocated to each product using the traditional direct labor hours allocation base? (Round per unit rates to 2 decimal places, e.g. 3.54 and final answers to 0 decimal places, e.g. 45,286.)

		AM-2	FM-9
Overhead allocated to each product

(ii)	What overhead cost per unit will be allocated to each product? (Round answers to 2 decimal places, e.g. 15.25.)

		AM-2	FM-9
Overhead cost per unit