A1-chip A2-chip A3-chip Direct materials $0.5 $1 $2 Direct labor Manufacturing overhead $1 $2 $2 $3 $3 $4 Manufacturing overhead in MD totals $50,000, is all fixed, and is allocated using machine hours as the allocation base. All three chips are essentially electric circuits that need to be printed by a machine with a total capacity of 5,000 machine hours (mbrs) a year. The required machining times per unit for the three chips are: A1-chip Machine hours per chip 0.2 A2-chip A3-chip 0.3 0.4