This is whats given: Manufacturing overhead for the period is $810,000 and the predeterminded overhead rate is $15 per unit produced.

Dicer
Selling Price per unit $35
Units produced 26,000
Direct materials cost $410,000
Direct labor cost $110,000

Slicer
Selling Price per unit $65
Units produced 16,000
Direct materials cost $215,000
Direct labor cost $45,000

CutsALL
Selling Price per unit $80
Units produced 12,000
Direct materials cost $125,000
Direct labor cost $35,000