Ace
Best
Champ
Total
Number of units
25,000
15,000
5,000
45,000
Machine hours
2,500
1,500
2,000
6,000
Direct materials
$1,000,000
$450,000
$275,000
$1,725,000
Direct labor
375,000
225,000
75,000
675,000
Overhead
Machining
900,000
Assembly
450,000
Total overhead
1,350,000
Tot costs
$3,750,000