Triathlon Cycles specializes in producing touring bicycles but has recently ventured into producing mountain bicycles too. The company provides the following cost information. (7) Activity Cost pool Direct materials per unit Total direct labor cost Total manufacturing overhead Number of units Mountain Bicycle $ 1,000 S 300 $ 75,000 200 units Touring Bicycle 2,200 S 700 $ 180,000 400 units Knowledge Check 01 What is the manufacturing overhead allocated to each mountain bicycle? $450 O $900 $375 $187.50 Knowledge Check 02 What is the total manufacturing costs of one touring bicycle? O $1,675 $3,800 $3,088 $3,350