Dallas Company produces spas. The overhead is allocated using a plant$-$wide rate based on direct labor hours. You have the following budgeted and actual indirect cost information for the year.

$\backslash$table$[[,$Budget,Actual$],[$Quantity produced,$16,000,15,450],[$Direct laborhours,$104,000,108,500]]$

Total indirect manufacturing overhead $$1,300,000,$$$1,421,500$

Determine the plant$-$wide overhead allocation rate using actual costing.

Dallas recently received two orders with the following details.

$\backslash$table$[[$Order K$1,$Order T$28,],[$Quantity$,200,120],[$Direct material $$,$$$82,000,$$$54,000$