Applied Overhead and Unit Overhead Cost: Plantwide Rates: Imprimo, Inc., produces two types of ink-jet printers: business and home. Imprimo uses a plantwide rate based on direct labor hours to assign its overhead costs. The company has the following estimated and actual data for the coming year: Estimated overhead $2,464,000 Expected activity 56,000 Actual activity (direct labor hours): Business printer 15,000 Home printer 41,000 Units produced: Business printer 30,000 Home printer 205,000