Units produced Raw material costs per unit Direct labor-hours per unit-Production Direct labor-hours per unit-Assembly Direct labor rate per hour-all labor Machine-hours per unit-Production Machine-hours per unit-Assembly XL-D 100,000 $ 11.10 XL-C 25,000 $ 13.10 0.1 0.1 0.4 0.4 $ 15.50 $ 15.50 1.6 1.6 0.4 0.4 3.0 3.0 1.0 1.6 10.0 0.0 Testing hours per unit (all in production) Shipping weight per unit (pounds) Wastewater generated per unit (gallons) Annual overhead costs for the two departments follow: Supervision Material handling Production Department $ 91,000 88,500 141,000 Testing Wastewater treatment Depreciation on equipment Shipping Total 241,000 391,000 6,100 $ 958,600 Assembly Department $ 231,000 35,500 0 0 91,000 111,000 $ 468,500 Required A Required B Required D The controller recently completed an executive education course describing the two-stage allocation procedure. Assume that the first stage allocates costs to departments and the second stage allocates costs to products. The controller believes that the costs will be more accurate if machine-hours are used to allocate Production Department costs and labor-hours are used to allocate Assembly Department costs. What product costs will be reported for the two products if the two-stage allocation process is used? Note: Round your intermediate calculations and final answer to 2 decimal places. Raw material Direct labor - Production Direct labor-Assembly Overhead - Production Overhead - Assembly Total XL-D 0.00 XL-C 0.00 $ 0.00 SA $ 0.00 0.00 0.00 Show less