Craftmore Machining reports the following budgeted overhead cost and related data for this year.

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity Usage
Assembly	$ 409,500	Direct labor hours (DLH)	13,000
Product design	63,000	Engineering hours (EH)	1,000
Electricity	21,000	Machine hours (MH)	10,500
Setup	52,500	Setups	420
Total	$ 546,000

Required:

1. Compute a single plantwide overhead rate assuming the company allocates overhead cost based on 13,000 direct labor hours.
2. Job 31 used 220 direct labor hours and Job 42 used 500 direct labor hours. Allocate overhead cost to each job using the single plantwide overhead rate from part 1.
3. Compute an activity rate for each activity using activity-based costing.
4. Allocate overhead costs to Job 31 and Job 42 using activity-based costing.

Activity Cost Driver	Activity Usage
	Job 31	Job 42
Direct labor hours (DLH)	220	500
Engineering hours (EH)	28	34
Machine hours (MH)	52	62
Setups	4	6