A company produces parts for a variety of small machine manufacturers. Most products go through two operations, molding and trimming, before they are ready for packaging. Expected costs and activities for the molding department and for the trimming department for this year follow.

	Molding			Trimming
Direct labor hours		52,000	DLH		48,000	DLH
Machine hours		32,500	MH		4,700	MH
Overhead costs	$	780,000		$	620,000

Data for two special-order parts to be manufactured by the company in this year follow.

	Part A27C			Part X82B
Number of units		10,800	units		51,000	units
Machine hours
Molding		5,700	MH		1,140	MH
Trimming		2,600	MH		650	MH
Direct labor hours
Molding		3,500	DLH		2,250	DLH
Trimming		1,100	DLH		5,500	DLH

Required: 1. Compute the plantwide overhead rate using direct labor hours as the base. 2. Determine the overhead cost assigned to each product line using the plantwide rate computed in requirement 1.