Answer B only please

U Houston Company produces sheds for sale to retailers. The overhead is allocated using a plant wide rate based on direct labor hours. You have the following budgeted and actual Indirect cost information for the year. Budget Actual Quantity produced 800 820 Direct labor hours 16,800 16,400 Total indirect manufacturing overhead $296,000 $306,200 a. Determine the plant-wide overhead allocation rate using normal costing. b. Houston recently received two orders with the following budgeted details. Order HD1 Order LW9 Quantity 40 15 Selling price per unit $1,800 $2,000 Direct material $ $28,600 $11,400 Direct labor $ $14,600 $4,800 820 210 Direct labor hours Determine the expected total unit costs per shed in each order using the allocation rate you determined in a. above for overhead using normal costing