Required: Use the given information to complete the table below the given information.

The table has 12 empty boxes that you need to complete.

Note that you need to show the overhead per unit of the allocation base to two decimal places. So, for example, if the rate is $42, show it as $42.00.

Note that you need to show the overhead allocated to product 1 to the nearest dollar. So, for example, if it is $42,351.56, show it as $42,352. The company makes three different products, but you will only allocate to product 1 in this problem.

A company has fixed manufacturing overhead of $100,000 that needs to be allocated to a product cost object. Six different allocation bases are being considered, as shown in the table immediately below. Allocate the $100,000 of fixed manufacturing overhead under each of the six bases presented in the table.

Given Information			SOLUTION
Possible Allocation Base	Total Factory Amount	Product 1 Total Amount	Overhead per Unit of Allocation Base (round to nearest penny)	Overhead Allocated to Product 1 (round to nearest dollar)
Direct labor hours	5,000	500
Direct labor dollars	$200,000	$15,000
Machine hours	2,500	90
Direct material pounds	40,000	3,000
Direct material dollars	$400,000	$16,500
Units produced	25,000	2,000