vespite tne growing popularity or the company $s$ new le y $,$ protis nave deen aecining steaa$$y$.$ ivianagement is deginning to del$$eve tnat tnere may de a problem with the company's costing system. Direct material and direct labor costs per unit are as follows:

Direct materials

Direct labor $(0\mathrm{.}20$ hours and $0\mathrm{.}60$ hours @ $$15\mathrm{.}00$ per hour$)$

LEC $40$

LEC $90$

$$30\mathrm{.}00$

$$48\mathrm{.}00$

$$3\mathrm{.}00$

$$9\mathrm{.}00$

Management estimates that the company will incur $$816,000$ in manufacturing overhead costs during the current year and $80,000$ units of the LEC $40$ and $40,000$ units of the LEC $90$ will be produced and sold.

Problem $4-16($Algo$)$ Part $3$

$3.$ Using the activity rates you computed in part $(2),$ do the following:

a$.$ Determine the per unit amount of manufacturing overhead cost that would be assigned to each product using the activity$-$based costing system.

b$.$ Compute the unit product cost of each product.

Complete this question by entering your answers in the tabs below.

Required $3$A

Required $3$B

Using the activity rates you computed in part $(2),$ determine the per unit amount of manufacturing overhead cost that would be assigned to each product using the activity$-$based costing system.

Note: Do not round intermediate calculations. Round your answers to $2$ decimal places.

Manufacturing overhead per unit of LEC $40$

Manufacturing overhead per unit of LEC $90$