Units produced Raw material costs per unit Direct labor-hours per unit-Production Direct labor-hours per unit-Assembly Direct...

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Units produced Raw material costs per unit Direct labor-hours per unit-Production Direct labor-hours per unit-Assembly Direct labor rate per hour-all labor Machine-hours per unit-Production Machine-hours per unit-Assembly XL-D 100,000 $ 11.10 XL-C 25,000 $ 13.10 0.1 0.1 0.4 0.4 $ 15.50 $ 15.50 1.6 1.6 0.4 0.4 3.0 3.0 1.0 1.6 10.0 0.0 Testing hours per unit (all in production) Shipping weight per unit (pounds) Wastewater generated per unit (gallons) Annual overhead costs for the two departments follow: Supervision Material handling Production Department $ 91,000 88,500 141,000 Testing Wastewater treatment Depreciation on equipment Shipping Total 241,000 391,000 6,100 $ 958,600 Assembly Department $ 231,000 35,500 0 0 91,000 111,000 $ 468,500 Units produced Raw material costs per unit Direct labor-hours per unit-Production Direct labor-hours per unit-Assembly Direct labor rate per hour-all labor Machine-hours per unit-Production Machine-hours per unit-Assembly XL-D 100,000 $ 11.10 XL-C 25,000 $ 13.10 0.1 0.1 0.4 0.4 $ 15.50 $ 15.50 1.6 1.6 0.4 0.4 3.0 3.0 1.0 1.6 10.0 0.0 Testing hours per unit (all in production) Shipping weight per unit (pounds) Wastewater generated per unit (gallons) Annual overhead costs for the two departments follow: Supervision Material handling Production Department $ 91,000 88,500 141,000 Testing Wastewater treatment Depreciation on equipment Shipping Total 241,000 391,000 6,100 $ 958,600 Assembly Department $ 231,000 35,500 0 0 91,000 111,000 $ 468,500