Massillon Company manufactures two models (X100 and Z300) of its product. Its departmental overhead rates have been determined as follows: $50.00 per MH in the machining department and $15 per DLH in the assembly department. Each unit of the X100 model requires 15 MH and 5 DLH. Each unit of the Z300 model requires 25 MH and 10 DLH. The company expects to manufacture 1,000 units of its X100 model and 500 units of its Z300 model. The per unit overhead costs assigned to the X100 model and Z300 model, respectively, are:

$1,400 and $825.

$900 and $1,325.

$825,000 and $700,000.

$825 and $1,400.