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

Activity	Budgeted Cost	Activity Cost Driver	Budgeted Activity Usage
Assembly	$ 390,000	Direct labor hours (DLH)	13,000
Product design	60,000	Engineering hours (EH)	1,000
Electricity	20,000	Machine hours (MH)	10,000
Setup	50,000	Setups	400
Total	$ 520,000

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 200 direct labor hours and Job 42 used 480 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)	200	480
Engineering hours (EH)	26	32
Machine hours (MH)	50	60
Setups	4	6