TIGER FURNISHINGS Requirement b. Data from Exercise 34: Basic Dominator Total Units produced 1,000 250 1,250 Machine hours 4,500 2,500 7,000 Direct labor hours 3,000 2,000 5,000 Direct materials $ 10,000 $ 3,750 $ 13,750 Direct labor 64,500 35,500 100,000 Computation of overhead costs by overhead cost pools: Manufacturing Mach. Hour Direct Labor Overhead Related Cost Related Total Utilities Supplies Training Supervision Machine depreciation Plant depreciation Miscellaneous Total Total Costs Computation of machine hour pool rate: Total estimate of overhead Estimate of machine hours Burden rate per machine hour Computation of labor cost pool rate: Total estimate of overhead Estimate of direct labor costs Direct labor cost rate