ACC 146 Managerial Accounting 37. The Dolliver Park Leather Company manufactures leather handbags and moccasins. The company has been using the single plantwide factory overhead rate method but has decided to evaluate activity based costing to allocate factory overhead. The factory overhead estimated per unit together with direct materials and direct labor will help determine selling prices. Total budgeted factory overhead cost = $360,000 CUTTING QUALITY SHIPPING MACHINE SEWING SET-UP CONTROL SALES PRODUCTS HRS DL HRS SET-UPS INSPECTIONS ORDERS HANDBAGS 30,000 60,000 500 200 100 MOCCASINS 20,000 80,000 300 800 300 TOTAL 50,000 140,000 1,000 400 BUDGETED COST $40,000 $210,000 $80,000 $20,000 $10,000 800 per Calculate the predetermined overhead allocation rate for the five activities: (5 pts) Cutting: Sewing: per Setup: Quality Control: per Shipping per per Calculate the amount of factory overhead to the production of handbags and moccasins using activity based costing. (6 pts) Handbags: $ Moccasins: $