$OH$ allocations

During June, Assembly Department no$.7$ of Dahl Electronics produced $12,000$ model $315$ computer gaming keypads. Assembly of these units required $1,476$ hours of direct labor at a cost of $$26,400,$ direct materials costing $$318,960,$ and $2,880$ hours of machine time. Based on an analysis of overhead costs at the beginning of the year, overhead is applied to gaming keypads using the following formula:

Overhead $=75\%$ of Direct Labor Cost $+$$$32$ per Machine Hour

Instructions:

a$.$ Compute the total amount of overhead cost applied to the $12,000$ gaming keypads.

b$.$ Compute the per$-$unit cost of manufacturing these gaming keypads.

c$.$ Briefly explain why the department might use two separate activity bases in applying overhead costs to one type of product.

d$.$ Identify at least two types of overhead cost pools that might be "driven" by each of the two cost drivers indicated in this situation.

e$.$ What appears to be the primary driver of overhead costs in the manufacture of gaming keypads?

f$.$ Compute the gross profit that will result from the sale of $2,000$ of these gaming keypads at a sales price of $$75$ each.