used a predetermined overhead rate of $4.80 per unit, and complete the problem. what would we the correct manufacturing overhead and how? Do direct labor and materials have a formula or do they just transfer down?

Quarter First Second Third Fourth Direct materials $240,000 $ 120,000 $60,000 $180,000 Direct labor 128,000 64,000 32,000 96,000 Manufacturing overhead 300,000 220,000 180,000 ? Total manufacturing costs (a) $668,000 $404,000 $272,000 ? Number of units to be produced (b) 80,000 40,000 20,000 60,000 Estimated unit product cost (a) = (b) $8.35 $10.10 $13.60