Assembly Direct Labor Hours $10.00 15,000 $150,000 Design # of options $12.50 2,000 $25,000 Packaging Units Produced $2.50 10,000 $25,000 Product X requires direct material of $25.00 per unit, direct labor of $30.00 per unit, 1.5 direct labor hours, and 2 options. Using activity-based costing, what is Temple Lighting’s overhead cost per unit of product? Select one:

Performance bicycle company makes steel and titanium handle bars for bicycles. it requires approximately 1 hour of labor to make one handle bar of either type. during the most recent accounting period, barr company made 7,700 steel bars and 2,300 titanium bars. setup costs amounted to $35,000. one batch of each type of bar was run each month. if a single company-wide overhead rate based on direct labor hours is used to allocate overhead costs to the two products, the amount of setup cost assigned to the steel bars will be: