The following data are for the two products produced by Tadros Company.

	Product A		Product B
Direct materials	$	13 per unit	$	25 per unit
Direct labor hours		0.6 DLH per unit		1.5 DLH per unit
Machine hours		0.5 MH per unit		1.1 MH per unit
Batches		120 batches		240 batches
Volume		10,000 units		2,000 units
Engineering modifications		11 modifications		55 modifications
Number of customers		500 customers		400 customers
Market price	$	35 per unit	$	95 per unit

The company's direct labor rate is $10 per direct labor hour (DLH). Additional information follows.

	Costs				Driver
Indirect manufacturing
Engineering support		$	22,500		Engineering modifications
Electricity			28,800		Machine hours
Setup costs			43,000		Batches
Nonmanufacturing
Customer service			73,000		Number of customers

1. Compute the manufacturing cost per unit using the plantwide overhead rate based on direct labor hours Activity Plantwide oH rate Driver overhead Assigned Total Overhead Cost Units Produced Product A Product B Product A Product B 1.2 What is the gross profit per unit? Product B Product A x Market price x x Gross profit per unit OH Cost per unit