Required information Exercise 9-36 and 9-37 (Algo) Heidelberg Fabrication manufactures two products, G-09 and G-35: G-09 Units produced 19,400 G-35 3,880 Direct materials cost per unit $ 7 Machine-hours per unit 4 $ 19 7 Production runs per quarter 144 72 Production at the plant is automated and any labor cost is included in overhead. Data on manufacturing overhead at the plant follow: Machine depreciation Setup labor Materials handling Total $ 104,760 52,380 41,904 $ 199,044