Ocean Air Resort has placed an order for 25 kayaks from Sun Dolphin Sports. Each kayak is formed in an oven and cooled. The excess plastic is then trimmed away. The final steps of the production process are to attach the hatches, seat, ropes, and bungees to the kayak. Julia Hampton, the kayak plant manager, knows that manufacturing each kayak requires 47 pounds of polyethylene powder and a finishing kit (rope, seat, hardware, etc.). The powder costs $1.30 per pound and the finishing kits cost $180 each. Each kayak uses two kinds of labor: 2.5 hours of type A labor from employees who run the oven and trim the plastic, and 3 hours of type B labor from employees who attach the hatches, seat, and other hardware. The type A employees are paid $15.50 per hour and the type B employees are paid $11 per hour. For purposes of this problem, assume that overhead is applied to all jobs at a rate of 160% of direct labor costs. Instructions Determine the total cost of the Ocean Air Resort order and the cost of each individual kayak in the order. Identify costs as direct materials, direct labor, or manufacturing overhead. Step 2: Calculate the cost of one kayak by filling in the green-highlighted cells. Cost of one kayak: Direct materials Polyethylene powder Finishing kit Direct labor Type A Type B 1 000 Manufacturing overhead Total cost for one kayak Step 3: Calculate the cost of the total kayak order by filling in the green-highlighted cell. Cost of kayak order