For each of the overhead rates computed in Requirement 9, calculate unit bid prices for Jobs A500 and B75. Assume that the company's aggressive bidding policy is unit cost plus 50%. Did departmental overhead rates have any effect on Metcalf's winning or los¬

ing bids? What recommendation would you make? Explain. Now adjust the costs and bids for departmental rate bids using the proposed standard costs for the Color and Bolting Department. Did this make a difference? What does this tell you?