RHC Chemical PrimeShield PlantGuard FullFix Units Produced: 99,750 147,000 278,250 Direct Costs: Direct Material Costs per unit 72| $ 40 16 Direct Labor Costs per unit 65 $ 52 $ 27 Overhead Cost: Total Cost A 1,406,000 B 794,000 C 2,580,000 D 438,000 E 779,500 to 1,400,000 G 208,000 Total 7,605,500Overhead Cost Pools: Wages & Salaries Machine Maintenance Materials Handling Factory Utilities Overhead Cost: 32% 0% 28% 40% 0% 75% 15% 0% 42%) 0% 0% 0% 1 7% 0% 33% 50% 0% 25% 25% 50% 0% 0% 0% 0% A B C D E F G Activity Used per Product Wages & Salaries 36% PrimeShield 45% PlantGuard 53,380 1 9% 28,260 1 57,000 0% Cost Driver Direct Labor Hours Machine Maintenance 25,530 1 1,730 69,000 Machine Hours Materials Handling 3,630 1,870 1 1,000 Production Orders R&D 8,237 4,347 22,880 R&D Time Factory Utilities 147,000 278,250 525,000 Gallons Allocation of overhead using ABC Overhead assigned to each cost pool: Cost Pools: Wages & Salaries Machine Maintenance Materials Handling R &D Factory Utilities Overhead Costs: A B C D E G Total Cost Pool Rate per Direct Labor Hour per Machine Hour per Production Order per R&D Time Per GallonAllocated overhead for each product line: Overhead allocated PrimeShield PlantGuard FullFix Wages & Salaries Machine Maintenance Materials Handling R &D Factory Utilities Total Overhead Allocated Cost per unit for each product line: PrimeShield PlantGuard FullFix Direct material cost per unit Direct labor cost per unit Allocated overhead per unit Total cost per unit