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

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity Usage
Assembly	$ 419,250	Direct labor hours (DLH)	13,000
Product design	64,500	Engineering hours (EH)	1,290
Electricity	21,500	Machine hours (MH)	10,000
Setup	53,750	Setups	430
Total	$ 559,000

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 240 direct labor hours and Job 42 used 520 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)	240	520
Engineering hours (EH)	29	35
Machine hours (MH)	60	60
Setups	5	7