a. $1.44

b. $0.95

c. $2.00

d. $1.85

Direct materials is the only cost directly traced to products at Tinnon Industries. The cost driver in the Power Dept, a support dept of Tinnon is kwh. The Power Dept planned $15,750 in fixed costs and $4,550 in variable cost. The only users of Power Dept services were production depts A and B. The cost driver in the production depts was machine hours. Dept A planned 21,000 kwh and 14,000 machine hours. Dept B planned 14,000 kwh and 35,000 machine hours. Actual fixed cost in the Power Dept was $16,000 and actual variable cost was $4,254. By period end, Depts A and B used 20,000 and 14,800 kwh, respectively. Directly traced plan and actual cost, respectively, in Dept A and B is shown below. The overhead rate in Dept B is closest to Dept A personnel $34,000 $36,500 factory supplies 1,950 1,300 factory depreciation 38,000 41.000 Dept B personnel $21,000 $19,500 factory supplies 2,400 2,650 factory depreciation 19,000 15,000