Tent Master produces Pup tents and Pop-up tents. The company budgets $336,000 of overhead costs and 56,000 direct labor hours for this year. Additional information follows.

Per Unit	Selling Price	Direct Materials	Direct Labor
Pup tent	$ 76	$ 20	$ 40
Pop-up tent	71	18	22

Required: 1. Compute a single plantwide overhead rate assuming the company allocates overhead based on 56,000 direct labor hours. 2. Pup tents require 3 direct labor hours per unit and Pop-up tents require 2 direct labor hours per unit. Compute the overhead cost per unit for each product. 3. Compute the product cost per unit for each product. 4. For each product, compute the selling price per unit minus the product cost per unit

1. Compute a single plantwide overhead rate assuming the company allocates overhead based on 56,000 direct labor hours
Select Numerator
Select Denominator

2. up tents require 3 direct labor hours per unit and Pop-up tents require 2 direct labor hours per unit. Compute the overhead cost per unit for each product.

	Plantwide Overhead Rate		Activity usage per Unit		Overhead Cost per Unit
Pup tent
Pop-up tent

3. Compute the product cost per unit for each product.

Per Unit	Direct Materials	Direct Labor	Overhead Cost per Unit	Product Cost per Unit
Pup tent	$20	$40
Pop-up tent	18	22

4. For each product, compute the selling price per unit minus the product cost per unit. (Enter any product costs in excess of selling prices as negative values.)

Per Unit	Selling Price	Product Cost	Selling Price Product Cost
Pup tent	$76
Pop-up tent	71