Respuesta :
Solution :
1. Allocation on the basis of [tex]$\text{Direct labor hours}$[/tex]
                       LX                EX
Direct Material           125000            90000
Direct [tex]$\text{labor}$[/tex] cost          90000            60000
Manufacturing overhead    [tex]$81000$[/tex]             [tex]$121500$[/tex]
               (202500/5000 x 2000)   (202500/5000 x 3000)
Total cost               296000            271500
Units produced            50                30
Cost per unit              5920              9050
2. Allocation on the basis of [tex]$\text{Direct labor costs}$[/tex]:
                       LX                EX
Direct Material           125000            90000
Direct labor cost          90000            60000
Manufacturing overhead   121500            81000
            (202500/150000 x 90000)   (202500/150000 x 60000)
Total cost               336500            231000
Units produced            50                30
Cost per unit              6730              7700
3. Allocation on the basis of [tex]$\text{machine hours}$[/tex]
                       LX                EX
Direct Material           125000            90000
Direct labor cost          90000            60000
Manufacturing overhead   112500             90000
               (202500/2700 x 1500)   (202500/2700 x 1200)
Total cost               327500            240000
Units produced            50                30
Cost per unit              6550              8000