Answer:
Cost per Unit Fatboy= $ 27800
Screamer Cost per unit = $3779.80
Step-by-step explanation:
Howrley-David, Inc.
Fatboy Screamer Total
Units Assembled 990 1,980 2,970
Materials cost per unit $ 2,600 $ 3,600
Material Costs 2574000 7128000
Other costs:
Direct labor $1069200 2138400 $ 3,207,600
Indirect materials 534, 600
Other overhead 1,603,800
FoH 712800 1425600 2138400
Total Costs 2752,2000 7484000
No of units 990 1980
Cost per Unit 27800 3779.80
The total costs have been added and then divided with the number of units to get the cost per unit.
Direct Labor Costs =Total Direct Labor Costs/ Total number of units* required number of units
DLC for Fatboy= $ 3,207,600 /2970 *990= $1069200
DLC for Screamer= $ 3,207,600 /2970 *1980= 2138400
FActory Overheads = Total Factory Costs/ Total Units ( Required Units)
FOH for Fatboy= 534, 600 +1,603,800/2970 * 990= 712800
FOH for Screamer = 534, 600 +1,603,800/2970 * 1980= 1425600