nework, part $5$

i

Sportway Inc. produces high$-$quality tennis racquets and golf clubs using a patented forming process and high$-$quality hand$-$finishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine$-$hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below:

$\backslash$table$[[,\backslash$table$[[$Tennis$],[$Racquets$]],\backslash$table$[[$Golf$],[$Clubs$]]],[$Annual production and sales $($units$),5,100,8,150],[$Direct materials cost per unit,$$4\mathrm{.}60,$$$3\mathrm{.}50$