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Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless...

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Accounting

Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow.

Standard Enhanced Total
Units produced 24,000 8,000 32,000
Machine-hours 14,400 9,600 24,000
Direct labor-hours 18,000 18,000 36,000
Direct materials costs $ 523,200 $ 784,800 $ 1,308,000
Direct labor costs 324,000 666,000 990,000
Manufacturing overhead 950,400
Total costs $ 3,248,400

Required:

Compute the individual product costs per unit assuming that Redfern Audio uses direct labor costs to allocate overhead to the products.

Note: Do not round intermediate calculations. Round your answers to 2 decimal places.

Standard Enhanced
Product costs per unit

Compute the individual product costs per unit assuming that Redfern Audio uses material costs to allocate overhead to the products.

Note: Do not round intermediate calculations. Round your answers to 2 decimal places.

Standard Enhanced
Product costs per unit

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