Third Quarter Cost Actual Performance Sport Model Pro Model Total Units Produced & Sold 3.200 700 3.900 Seling Price per unit $1,800 $5.500 Machine Hours in Assembly 18,000 16.000 34.000 Direct Materials $1,344000 $1.000.000 $2.352.000 Direct Labor. Assembly Direct Labor - Packaging Dired Labor - Total $800,000 $1,280,000 $2,000,000 $210,000 $490,000 $700.000 $1.010.000 $1,770.000 $2.780,000 Total direct costs $3,424,000 $1,700,000 $5.132.000 Overhead costs Assembly Packaging Total Overhead costs Total Costs Cost per unit Actual Machine Hours Assembly Packaging Sport Model 18,000 9,000 Pro Model 16,000 4,000 Pro Model Actual Labor Hours Assembly Packaging Sport Model 16.000 51.200 4,200 19,600 Compute the amount of overhead applied in Assembly and Packaging, using the single rate (plant-wide rate) 3. Enter total overhead costs allocated to the Sport Model 4. Enter the cost per unit for the Sport Model 5. Enter total overhead costs allocated to the Pro Model 6. Enter the cost per unit for the Pro Model. Third Quarter Cost Actual Performance Sport Model Pro Model Total Units Produced & Sold 3.200 700 3.900 Seling Price per unit $1,800 $5.500 Machine Hours in Assembly 18,000 16.000 34.000 Direct Materials $1,344000 $1.000.000 $2.352.000 Direct Labor. Assembly Direct Labor - Packaging Dired Labor - Total $800,000 $1,280,000 $2,000,000 $210,000 $490,000 $700.000 $1.010.000 $1,770.000 $2.780,000 Total direct costs $3,424,000 $1,700,000 $5.132.000 Overhead costs Assembly Packaging Total Overhead costs Total Costs Cost per unit Actual Machine Hours Assembly Packaging Sport Model 18,000 9,000 Pro Model 16,000 4,000 Pro Model Actual Labor Hours Assembly Packaging Sport Model 16.000 51.200 4,200 19,600 Compute the amount of overhead applied in Assembly and Packaging, using the single rate (plant-wide rate) 3. Enter total overhead costs allocated to the Sport Model 4. Enter the cost per unit for the Sport Model 5. Enter total overhead costs allocated to the Pro Model 6. Enter the cost per unit for the Pro Model