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Exercise 5-13 Overhead Application (LO3, LO5) Sportway Inc. produces high-quality tennis racquets and golf clubs using a patented forming process and high-quality hand- finishing Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine-hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below Tennis Golf Racquets Clubs 5,300 8,450 $ 4.89 $ 3.70 Annual production and sales (units) Direct materials cost per unit Direct labour cost per unit: Forming Department Finishing Department Machine-hours per unit: Forming Department Finishing Department $ 6.00 $ 5.50 $ 7.50 $ 7.00 0.25 0.00 0.25 e.se In addition the fire Exercise 5-13 Overhead Application (LO3, LO5) Sportway Inc. produces high-quality tennis racquets and golf clubs using a patented forming process and high-quality hand- finishing Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine-hours in Forming and direct labour cost in Finishing. Information related to costs for last year is provided below Tennis Golf Racquets Clubs 5,300 8,450 $ 4.89 $ 3.70 Annual production and sales (units) Direct materials cost per unit Direct labour cost per unit: Forming Department Finishing Department Machine-hours per unit: Forming Department Finishing Department $ 6.00 $ 5.50 $ 7.50 $ 7.00 0.25 0.00 0.25 e.se In addition the fire

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