Parr Corporation makes three products, X$,$ Y$,$ and Z$.$ Expected overhead costs for the coming year include:

Depreciation on factory building $ $155,400$

Factory utility costs $177,600$

Supervisory salaries $277,500$

Factory supplies $55,500$

Total $ $666,000$

Parr uses direct labor hours as the cost driver to allocate overhead costs. Budgeted direct labor hours for each product are:

Product X$,15,000$ direct labor hours

Product Y$,10,000$ direct labor hours

Product Z$,5,000$ direct labor hours

Required:

Determine the amount of manufacturing overhead that should be allocated to each of the three products.

Assume that each unit of Product X requires $$51$ in direct materials and three direct labor hours at a rate of $$26$ per hour. Calculate the budgeted or expected cost of each unit of X$.$

Note: Round allocation rate to two decimal places and final answers to the nearest whole dollar amount.