SCS Co. uses activity-based costing in their manufacturing process. The company produces two products, ABC and XYZ. SCS has provided their costing department the following information from this year’s budget relating to the production of these two products: ABC XYZ Units to be produced 4,000 6,000 Machine-hours expected 100 200 Direct labor-hours expected 200 300 Materials handling (number of moves) 60 70 Machine setups (number of setups) 20 15 The following costs are expected to be incurred throughout the year, and are related to the cost drivers being measured: Direct Labor Wages $50,000 Materials handling 4,000 Labor-related overhead 42,000 Machine setups 7,000 What is the total expected overhead allocated to product XYZ? NOTE: Round all per-unit costs to nearest cent.

Laval produces lamps and home lighting fixtures. its most popular product is a brushed aluminum desk lamp. this lamp is made from components shaped in the fabricating department and assembled in the assembly department. information related to the 22,000 desk lamps produced annually follows. direct materials $280,000direct labor fabricating department (8,000 dlh × $24 per dlh) $192,000assembly department (16,600 dlh × $26 per dlh) $431,600machine hours fabricating department $15,200mhassembly department $20,850mhexpected overhead cost and related data for the two production departments follow. fabricating assemblydirect labor hours 150,000dlh 295,000dlhmachine hours 161,000mh 128,000mhoverhead cost $400,000 430,000required1. determine the plantwide overhead rate for laval using direct labor hours as a base.2. determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate.3. compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department.4. use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps.