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 for the second quarter.

Required:

Witt Recreation Company uses operations costing and assigns conversion costs based on the

the direct materials costs. Compute the cost of each model assembled in the second quarter.

Answer is complete but not entirely correct.