[The following information applies to the questions displayed below.] Tent Master produces Pup tents and Pop-up tents. The company budgets $312,000 of overhead cost and 52,000 direct labor hours. Additional information follows.

Per Unit	Selling Price	Direct Materials	Direct Labor
Pup tent	$ 82	$ 23	$ 44
Pop-up tent	77	27	32

Required: 1. Compute a single plantwide overhead rate assuming the company allocates overhead cost based on 52,000 direct labor hours. 2. Pup tents use 3 direct labor hours (DLH) per unit and Pop-up tents use 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 gross profit per unit (selling price per unit minus the product cost per unit).