Bibing Kah Ltd has estimated that they will incur $285,050 overhead cost next year. The company uses activity based costing to allocate OVH to each job. Here is the breakdown per activity:

Activities	Estimated MOH	Estimated Bases	Allocation Base
Procurement	$ 300.00	10 PO	# of purchase orders
Machine setup	$ 7,000.00	35 Setups	# of setups
Insertion of parts	$ 112,000.00	4,000 parts	# of parts
Finishing	$ 150,000.00	2,500 DL hours	# of finished DL hours
Shipments	$ 15,000.00	10 shipments	# of shipments
Invoicing	$ 750.00	10 Invoices	# of completed invoices
Total	$ 285,050.00

Calculate the pre determined rate for each activity