Case $3-26($Algo$)$ ?Plantwide versus Departmental Overhead Rates; Pricing $[$LO$3-1,$ ?LO$3-2,$ ?LO$3-3,$ ?LO$3-4]$

"Blast it$"$ ?seid Dwold Wison, preside$-$t of Teledex Comaeny. "WeVe just lost the bid an the Koopers job by $$2,$ood It seems we're ether too righ to get the job or toe low to make any maney on hair the jobs we bid

Teloder Company manulactures products to cusio$-$ers specifcations and uses a job$-$arder costing syalem. The company uses a plantwide predetermined overheod rabe based on diect labor coss to epply la menufacturing overhesd fablumed to be all firesp to jobs. The folcowing ersiti$-$ates were mede of the beginning of the year:

$\backslash$table$[[,$Fgorleating,$\backslash$table$[[$Deparsernt$],[$ractinirg$]],,],[\backslash$table$[[$Hanufacturing averhead$],[$Qirect tasor$]],\backslash$table$[[\backslash$table$[[5185,018],[1220,028]]]],\backslash$table$[[\backslash$table$[[4$ ?iad $018],[1110,0$as$]]]],\backslash$table$[[\backslash$table$[[$Risedy$],[195,980],[5,333,038$