# What is the total cost per unit of each product line when machine hours are used as the cost driver for overhead allocation?

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Smokey and the Bandit produces outdoor activity clothing.  The product line consists of pants, jackets, tops, and accessories.  Data has been collected related to direct materials and direct labor for the four product lines.  Smokey and the Bandit has also collected information on four possible cost drivers (units, batches, machine hours, labor hours).  All this information is listed below.  Construct a spreadsheet that will allocate overhead for each of these alternative drivers and will calculate the total per unit cost for each product line.  Use the VLOOKUP function when constructing the spreadsheet so that you can determine the effect of different cost drivers on the overhead allocated and the resulting cost per unit.    Show vlookup formula on excel properly, not just number.

 Product Line Units Average Sales Price per Unit Total Material Cost Total Labor Cost Pants 4,600 \$              73.00 \$  234,600.00 \$                                  20,115.00 Jackets 2,500 \$              98.00 \$  145,000.00 \$                                  25,200.00 Tops 9,800 \$              36.00 \$  156,800.00 \$                                  32,970.00 Accessories 18,500 \$              12.00 \$    37,000.00 \$                                  15,210.00

 Product Line Batches Machine Hours Labor Hours Pants 42 1,640 1,341 Jackets 26 1,730 1,400 Tops 78 2,600 2,198 Accessories 95 2,250 845