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Freeze Frame, Inc Freeze Frame's Total Expected Overhead Costs and Related Overhead Data

question 20

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Freeze Frame, Inc.produces cameras that require three processes, A, B, and C, to complete.Digital camera model #789 is the best-selling of all the many types of cameras produced.Information related to the 550,000 units of digital camera model #789 produced annually is shown below.
 Direct materials $450,000 Direct labor  Department A (7,000 DLL ×$21 per DLH )$147,000 Department B (25,000 DLH ×$19 per DLH) $475,000 Department C (10,000 DLHH ×$26 per DLH) $260,000 Machine Hours  Department A42,000MH Department B 23,000MH Department C 38,000MH\begin{array} { | l | r | } \hline \text { Direct materials } & \$ 450,000 \\\hline \text { Direct labor } & \\\hline \text { Department A } ( 7,000 \text { DLL } \times \$ 21 \text { per DLH } ) & \$ 147,000 \\\hline \text { Department B } ( 25,000 \text { DLH } \times \$ 19 \text { per DLH) } & \$ 475,000 \\\hline \text { Department C } ( 10,000 \text { DLHH } \times \$ 26 \text { per DLH) } & \$ 260,000 \\\hline \text { Machine Hours } & \\\hline \text { Department } A & 42,000 \mathrm { MH } \\\hline \text { Department B } & 23,000 \mathrm { MH } \\\hline \text { Department C } & 38,000 \mathrm { MH } \\\hline\end{array} Freeze Frame's total expected overhead costs and related overhead data are shown below:
 Department A  Departrnent  B  Cepartrnent  C  Direct labor hours 90,000DLH75,000DLH42,000DLH Machine hours 67,500MH135,000MH53,200MH Manufacturing overhead  costs $540,000$675,000$399,000\begin{array} { | l | r | r | r | } \hline & \text { Department A } & { \begin{array} { l } \text { Departrnent } \\\text { B }\end{array} } & { \begin{array} { l } \text { Cepartrnent } \\\text { C }\end{array} } \\\hline \text { Direct labor hours } & 90,000 \mathrm { DLH } & 75,000 \mathrm { DLH } & 42,000 \mathrm { DLH } \\\hline \text { Machine hours } & 67,500 \mathrm { MH } & 135,000 \mathrm { MH } & 53,200 \mathrm { MH } \\\hline \begin{array} { l } \text { Manufacturing overhead } \\\text { costs }\end{array} & \$ 540,000 & \$ 675,000 & \$ 399,000 \\\hline\end{array} a.Compute a departmental overhead rate for department A based on direct labor hours.
b.How much overhead is associated with model 789 from department A?
c.Compute a departmental overhead rate for department B based on direct labor hours.
d.How much overhead is associated with model 789 from department B?
e.Compute a departmental overhead rate for department C based on direct labor hours.
f.How much overhead is associated with model 789 from department C?
g What is the per unit cost of the 550,000 units of model 789?

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