Sunland is an electronics components manufacturer. Information about the companys two products follows:

		AM-2		FM-9
Units produced		22,500		1,900
Direct labor hours required for production		29,000		25,000
Units per batch		5,000		50
Shipping weight per unit		0.50	lbs.	4	lbs.

The company incurs $1,520,930 in overhead per year and has traditionally applied overhead on the basis of direct labor hours.

(i)

How much overhead will be allocated to each product using the traditional direct labor hours allocation base? (Round per unit rates to 2 decimal places, e.g. 3.54 and final answers to 0 decimal places, e.g. 45,000.)

		AM-2	FM-9
Overhead allocated to each product		$	$

(ii)

What overhead cost per unit will be allocated to each product? (Round answers to 2 decimal places, e.g. 15.25.)

		AM-2	FM-9
Overhead cost per unit		$	$

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Assume that Sunland has identified three activity cost pools.

Pool		Cost		Cost Driver
Assembly		$1,242,000		Direct labor hours
Setup		113,050		Number of setups (1 per batch)
Packaging		165,880		Weight

(i)

Given these activity pools and cost drivers, how much overhead should be allocated to each product? (Round per unit rates to 2 decimal places, e.g. 3.54 and final answers to 0 decimal places, e.g. 45,000.)

		AM-2		FM-9
Total allocated overhead		$		$

(ii)

What overhead cost per unit will be allocated to each product? (Round answers to 2 decimal places, e.g. 15.25.)

		AM-2		FM-9
Overhead cost per unit		$		$