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Triathlon Cycles specializes in producing touring bicycles but has recently ventured Into producing mountain bicycles too. Th
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Answer #1
1 $375
Total Manufacturing Overhead of Mountain cycle $75,000
Number of Mountain bicycles 200 units
Manufacturing overhead allocated to each mountain bicycle $375
($75,000/200 units)
2 $3,350
Direct materials $2,200
Direct labor $700
Total Manufacturing Overhead ($180,000/400 units) per unit $450
Total manufacturing costs of one Touring bicycle $3,350
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