Witt Recreation Company $($WRC$)$ makes e$-$bikes. The company currently manufactures two models, the Coaster and the Traveler, in one

of the WRC factories. Both models require the same assembling operations. The difference between the models is the cost of

materials. The following data are available foir the second quarter.

Required:

Witt Recreation Company uses operations costing and assigns conversion costs based on the number of units assembled. Compute

the cost of each model assembled in the second quarter.

Note: Do not round intermediate calculations. Round your final answers to nearest whole number.