1) Pinacle Corp. budgeted $300,000 of overhead cost for 2012. Actual overhead costs for the year were $290,000. Pinacle's plantwide allocation base, machine hours, was budgeted at $50,000 hrs. Actual machine hrs were 40,000 . A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. Pinacle's plantwide factory overhead rate for 2012 is:

2) Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will be allocated to the REGULAR widget production if the budgeted production for the period is 75,000 unit and actual production for ethe period is 72,000 units?

3) Using the single plantwide factory overhead rate with an allocation base of direct labor hours, how much factory overhead will be allocated to the DELUXE widget production if the budgeted production for the period is 50,000 unit and actual production for ethe period is 58,000 units?