Massillon Company manufactures two models (X100 and Z300) of its product. Its departmental overhead rates have been determined as follows: $50.00 per MH in the machining department and $15 per DLH in the assembly department. Each unit of the X100 model requires 15 MH and 5 DLH. Each unit of the Z300 model requires 25 MH and 10 DLH. The company expects to manufacture 1,000 units of its X100 model and 500 units of its Z300 model. The per unit overhead costs assigned to the X100 model and Z300 model, respectively, are:

a. $1,400 and $825.
b. $900 and $1,325.
c. $825,000 and $700,000.
d. $825 and $1,400.

Correct answer is option d

Overhead cost per unit

Product X100 = $825

Product Z300 =  $1400

Explanation:

Overhead cost per unit = (OAR × machine hours/labour hours per unit)

Each product would be charged for overhead in each department using the overhead absorption rate applicable in each department

Overhead cost per unit X100:

($50×15) +($15 × 5) = $825

Overhead cost per unit Z300

($50×25) +($15 × 10) = $1400

The per unit overhead costs assigned to the X100 model and Z300 model, respectively, are : d. $825 and $1,400

Explanation:

Product                                                             X100        Z300

Overheads :

Machining Department ($50.00 per MH)

X100 : 15 MH × $50                                          $750

Z300:  25 MH × $50                                                        $1,250

Assembly Department ($15 per DLH)

X100 : 5 DLH × $15                                             $75

Z300: 10 DLH × $15                                                            $150

Total                                                                  $825       $1,400

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