Third Quarter Cost Actual Performance Sport Model Pro Model Total Units Produced & Sold 3.200 700 3,900 Selling Price per un $1 800 $5,500 Machine Hours in Assembly 18.000 16,000 34.000 Direct Materials $1,314,000 $1,000,000 $2,352.000 Direct Labor - Assembly Direct Labor - Packaging Direct Labor- Total $800,000 $1,280,000 $2,080,000 $210,000 $490,000 $700,000 $1,010,000 $1,770,000 $2.780 000 Total direct costs $3,424,000 $1,700,000 $5,132 000 Overhead costs Assembly Packaging Total Overhead costs Total Costs Cost per unit Actual Machine Hours Assembly Packaging Sport Model 18,000 9,000 Pro Model 16,000 4,000 Sport Model 16,000 51.200 Pro Model 4,200 19.600 Actual Labor Hours Assembly Packaging Compute the amount of overhead applied in Assembly and Packaging, using separate department rates 9. Enter total overhead costs allocated to the Sport Model. 10. Enter the cost per unit for the Sport Model 11. Enter total overhead costs allocated to the Pro Model. 12. Enter the cost per unit for the Pro Model Third Quarter Cost Actual Performance Sport Model Pro Model Total Units Produced & Sold 3.200 700 3,900 Selling Price per un $1 800 $5,500 Machine Hours in Assembly 18.000 16,000 34.000 Direct Materials $1,314,000 $1,000,000 $2,352.000 Direct Labor - Assembly Direct Labor - Packaging Direct Labor- Total $800,000 $1,280,000 $2,080,000 $210,000 $490,000 $700,000 $1,010,000 $1,770,000 $2.780 000 Total direct costs $3,424,000 $1,700,000 $5,132 000 Overhead costs Assembly Packaging Total Overhead costs Total Costs Cost per unit Actual Machine Hours Assembly Packaging Sport Model 18,000 9,000 Pro Model 16,000 4,000 Sport Model 16,000 51.200 Pro Model 4,200 19.600 Actual Labor Hours Assembly Packaging Compute the amount of overhead applied in Assembly and Packaging, using separate department rates 9. Enter total overhead costs allocated to the Sport Model. 10. Enter the cost per unit for the Sport Model 11. Enter total overhead costs allocated to the Pro Model. 12. Enter the cost per unit for the Pro Model