1)

overhead costs 1681890 220.72 per machine hour

machine hours 7620
total
2)
overhead plantwide OH
assigned activity driver rate t
overhead costs machine hours
984000 2270
471600 5350
226290 total 7620
1681890
1)
overhead costs 1681890 220.72 per machine hour
machine hours 7620
total
2)

overhead plantwide OH units OH

assigned activity driver rate total OH cost produced cost /unit
model 145 2270 220.72 501034.4 2100 238.59
model 212 5350 220.72 1180852 4200 281.16

total manufacturing cost/unit model 145 model 212

materials and labour 290 150
overhead 238.59 281.16
total manufacturing cost 528.59 431.16

3) model 145 model 212

market price 742 490
manufacturing cost/unit 528.59 431.16
profit (loss) per unit 213.41 58.84
overhead costs machine hours
984000 2270
471600 5350
226290 total 7620
1681890