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Production Selling price Part #127 Part #234 500,000 100,000 $31.86 $24.00 $12.83 $5.77 Overhead per unit Prime cost per unit $8.53 $6.26 Number of

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Production Selling price Part #127 Part #234 500,000 100,000 $31.86 $24.00 $12.83 $5.77 Overhead per unit Prime cost per unit $8.53 $6.26 Number of production runs 100 200 Receiving orders 400 1,000 Machine hours 125,000 60,000 Direct labor hours 250,000 22,500 Engineering hours 5,000 5,000 Material moves 500 400

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