Hello,
I need some help with trying to figure out how to calculate the overhead cost per unit. I have computed the Activity rate as well as the overhead applied for both products. The following is the info provided:

Product / Direct Labor hours / annual prod. / total direct labor hours
XR7 0.4DLHs per unit 16,000.00 units 6,400 DLHs
ZDS 0.6 DLHs per unit 36,000.0 units 21,600 DLHs
Total 28,000 DLHS
Product XR7 direct materials per unit $44, ZD5$28
Direct Labor rate $60 per hour The company always uses direct labor-hours as the base for applying manu. Overhaed cost to products. Manu overhead totals$1,947,400 per year.

Actvity Cost Pool Activity Measure Est total Cost XR7 ZDS Total
Machine setup No# of setups \$151,800 132 88 220
Special Mining machine hours 275,600 1,060 0 1,060
General Factory Direct labor-hours 1,520,000 3,800 15,200 19,000

I beilieve I am to divide the manu overhead cost with the production units but it is not coming out right. Thanks for your help:)