ABC Manufacturing Co$.$ makes two types of plastic. ABCreports the following information for planning allocation of overhead costs of $$400,000.$

Thin Plastic: Thick Plastic:

units per year $100225$

machine hours per unit $35$

materials cost per unit $15002500$

labor cost per unit $12501450$

Determine the allocation rate assuming that the cost driver is $1)$ machine hours$/$unit and $2)$ labor cost$/$unit$.$

Thank you!