CHAPTER 61 Activity-Based Costing. Customer Proftabilty, and Activity Based Manageme LO3 alculating Manufacturing Overhead Rates Glassman Company, accumulated the following data for 2014 $362,000 $130,000 Department manufacturing overhead Finishing Machine hours used 10,000 hours Labor hours used 1,000 hours Required a. Calculate the plantwide manufacturing overhead rate using machine hours as the allocation b. Calculate the plantwide manufacturing overhead rate using direct labor hours as the allocation c. Calculate department overhead rates using machine hours in Milling and direct labor hours in d. Calculate department overhead rates using direct labor hours in Milling and machine hours in base. base. Finishing as the allocation bases. Finishing as the allocation bases. Which of these allocation systems seems to be the most appropriate? Explain. e. E6-21 8-21. Calculating Activity-Based Costing Overhead Rates i verhead for Glassman Company in the previous exercise consisted of