Number of units produced Customer: 100 Kingman Sims Manufacturing Overhead Direct Material Hourly Rate $11 $11 $11 Department Hours Cost Rate Cost Applied Set up Sawing Assemb $9,000 So $100 100 200 200 50% 50% 50% applied at rate x direct labor cost Cost Summary and Unit Costs Total Costs Unit Costs Direct materials used Direct labor used Manufacturing overhead applied Cost of finished goods manufactured