Blackwelder Factory produces two similar products: small table lamps and desk lamps. The total factory overhead budget is $519,000 with 513,000 estimated direct labor hours. It is further estimated that small table lamp production will require 284,000 direct labor hours, and desk lamp production will need 125,000 direct labor hours. Using a single plantwide factory overhead rate with an allocation base of direct labor hours, the factory overhead that Blackwelder Factory will allocate to desk lamp production if actual direct labor hours for the period for desk lamps is 207,000 would be a. $209,070 b. $712,058 c. $469,140 d. $309,930 Dudar Maut Pinnacle Corp. budgeted $236,620 of overhead cost for the current year. Actual overhead costs for the year were $213,870. Pinnacle's plantwide allocation base, machine hours, was budgeted at 45,380 hours. Actual machine hours were 47,480. A total of 109,250 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is: a. $4.71 per machine hour b. $5.21 per machine hour c. $1.96 per machine hour d. $2.17 per machine hour Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are listed below. Number of Direct Labor Hours Machine Hours Product Units Per Unit Per Unit Blinks 1,015 5 Dinks 1,990 2 9 un All of the machine hours take place in the Fabrication department, which has an estimated overhead of $106,100. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $78,400. Ramapo Company uses a single plantwide overhead rate to apply all factory overhead costs based on direct labor hours. The factory overhead allocated per unit of Blinks is a. $7.70 b. $40.75 c. $101.90 d. $392.06