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Because Sweeten has two manufacturing departments - Molding and Fabrication - it is considering replacing its plantwide overhead rate with departmental rates that would also

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Because Sweeten has two manufacturing departments-Molding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates:
\table[[,Molding,Fabrication,Total],[Estimated total machine-hours used,2,500,1,500,4,000],[Estimated total fixed manufacturing overhead,$10,000,$15,000,$25,000
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