A. Plantwide Overhead Rate Method: Ex Indirect Labor Cost Other Factory Overhead Chapter 4: Activity Based Costing and Analysis $4,000,000 800,000 Total Factory Overhead $4,800,000 Direct Labor Hour (DLH) Total Direct # of Units per Unit Labor Hours Plantwide Overhead Standard Go-Cart 5,000 15 75,000 Rate Total Overhead Cost Total Direct Labor Custom Go-Cart Hour (DLH) 1,000 25 25,000 Total Direct Labor Hours (DLH) 100,000 Indirect Labor Other Factory Overhead Overhead Total Overhead Cost allocated to each product Plantwide Overhead DLH per unit Rate Standard Go-Kart (15 DLH) DM $400 DM DL $350 DL FO FO Custom Go-Kart (25 DLH) $600 500 Exit Full Screen Product Cost per Unit using Plantwide Rate Direct Direct Material Labor Factory Overhead Total Cost Per Unit Standard Go-Cart $400 $350 ?? ?.............? Custom Go-Cart 600 500 ?................? ?..............? DM DL FO Standard Go-Kart (15 DLH) $400 DM $350 DL FO Custom Go-Kart (25 DLH) $600 500 Product Cost per Unit using Plantwide Rate Direct Direct Material Labor Factory Overhead Total Cost Per Unit Standard Go-Cart $400 $350 ? ......? ?.............? Custom Go-Cart 600 500 ? ?. .? Assets Expense Exit Full Screen