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.

Budget Actual

Quantity produced $16,000,15,450$

Direct labor hours $104,000,108,500$

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.

Order K$1$ Order T$28$

Quantity $200$

Direct material $$$82,000,$$$54,000$

Direct labor $$$56\mathrm{.}000$

Direct laborhours $1,120,800$