31) Bella, Inc. manufactures two kinds of bagstotes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $24,250. Additional estimated information is given below.

	Totes	Satchels
Direct materials cost per unit	$32	$43
Direct labor cost per unit	$50	$60
Number of units	530	360

Calculate the predetermined overhead allocation rate. (Round your answer to two decimal places.)

A. 1.42%

B. 89.07%

C. 91.51%

D. 50.42%

35) Smash Company has 4,000 machine hours available annually to manufacture badminton racquets. The following information is available for the two different racquets produced by Smash:

Pro
Unit sales price	$300
Unit variable costs	$125
Annual demand	1,900 units
Machine time	1 hours per unit
Mid
Unit sales price	$150
Unit variable costs	$70
Annual demand	4,000 units
Machine time	4 hours per unit

How many units of each racquet should be manufactured for the company to maximize its operating income? (Round your answer to the nearest whole unit.)

A. 4,000 units of Mid and 525 units of Pro

B. 1,900 units of Pro and 1,375 units of Mid

C. 1,900 units of Pro and 525 units of Mid

D. 1,900 units of Pro and 4,000 units of Mid