The following information is provided for Moon Antenna Corp., which manufactures two products: Lo$-$Gain antennas and Hi$-$Gain antennas for use in remote areas.

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Moon Antenna plans to produce $100$ Lo$-$Gain antennas and $400$ Hi$-$Gain antennas.

Read the requirements.

Requirement $1.$ Compute the indirect manufacturing cost per unit using direct labor hours as the allocation base for the single plantwide predetermined overhead allocation rate.

First, compute the predetermined overhead $(OH)$ allocation rate. $($Round your answer to the nearest cent.$)$

The predetermined overhead $(OH)$ allocation rate is

Compute the manufacturing cost allocated to Lo$-$Gain antennas, and then compute the indirect manufacturing cost p unit for Lo$-$Gain antennas. Next$],$ compute the manufacturing cost allocated to Hi$-$Gain antennas and the indirect manufacturing cost per unit for Hi$-$Gain. $($Round your cost per unit to the nearest cent.$)$

Lo$-$Gain

Total indirect costs allocated

Number of units

Indirect cost per unit