Comparing ABC and Plantwide Overhead Cost Assignments

Wellington Chocolate Company uses activity$-$based costing $($ABC$).$ The controller identified two activities and their budgeted costs:

Setting up equipment $$468,000$

Other overheard $$3,016,000$

Setting up equipment is based on setup hours, and other overhead is based on oven hours.

Wellington produces two products, Fudge and Cookies. Information on each product is as follows:

$\backslash$table$[[,$Fudge,Cookies$],[$Units produced,$8,000,445,000],[$Setup hours,$7,200,1,800],[$Oven hours,$2,600,18,200]]$

Required:

Round your answers to the nearest whole dollar, unless otherwise directed.

Calculate the activity rate for $($a$)$ setting up equipment and $($b$)$ other overhead.

a$.$ Setting up equipment $,$$$,x$ per setup hour

b$.$ Other overhead $$,$ X per oven hour

How much total overhead is assigned to Fudge using ABC $?$

$

What is the unit overhead assigned to Fudge using ABC $?$ Round to the nearest cent.

per unit

Now, ignoring the ABC results, calculate the plantwide overhead rate, based on oven hours. Round to the nearest cent.