Barton Carts Produces Two Models of Push Carts, the Standard

Essay

Barton Carts produces two models of push carts, the Standard and the Deluxe. Data on operations and costs for the month are:
$\begin{array}{lrrr}&\text { Standard} & \text { Deluxe } & \text { Total }\\ \text { Machine hours } & 16,00 0& 8,000 & 24,000 \\\text { Direct labor hours } & 12,000 & 8,000 & 20,000 \\\text { Units produced } &4,000 & 1,00 0 & 5,000\\\text { Direct material costs } & 80,000 &\$ 30,000& \$ 110,000 \\\text { Direct labor costs } & 262,000&138,000&400,000\\\text { Manufacturing overhead costs}&&&557,400\\\text { Total costs}&&&\$1,067,400\end{array}$



Required:
Compute the total cost for each model, assuming Barton Carts uses:
(a) Direct labor hours to allocate overhead costs.
(b) Direct labor costs to allocate overhead costs.
(c) Machine hours to allocate overhead costs.