Crane is a book publisher that reissues old titles. The company offers these books with either a standard machine-glued hard cover or a deluxe, hand-embossed, hand-stitched, leather cover. Crane currently allocates overhead to the books based on direct labor hours. A recent activity analysis conducted by the controller revealed the following information.
Standard Edition Deluxe Edition
Units produced 404000 13000
Direct labor hours 444400 35100
Printing press hours 68380 2210
Sales orders 12120 14300
Calculate the following for each product:
Standard edition Deluxe edition
Direct labor hours per unit DLH / unit DLH / unit
Printing press hours per unit PPH / unit PPH / unit
Sales orders per unit order / unit order / unit