Triathlon Cycles specializes in producing touring bicycles but has recently ventured into producing mountain bicycles too. The company provides the following cost information. Mountain Touring Activity Cost pool Direct materials per unit Bicycle 1,000 300 $ 75,000 Bicycle 2,200 Total direct labor cost 700 Total manufacturing overhead $ 180,000 Number of units 200 units 400 units Knowledge Check 01 What is the manufacturing overhead allocated to each mountain bicycle? $450 O $900 $375 O $187.50 Knowledge Check 02 What is the total manufacturing costs of one touring bicycle? O $1,675 $3,800 $3,088 O $3,350