Dorothy works for a company that makes and sells vases, and she just completed the preliminary gross margin analysis related to the recently completed fiscal year. She followed past practice and allocated MOH costs using a plant-wide rate based on DL hours. The company makes two varieties of vases: Sturdy and Delicate. Dorothy wasnt convinced that using a single plant-wide rate was the best way to go. So she divided the companys MOH costs into three categories according to common descriptions noted in the accounting system: molding (driven by DL hours), polishing (driven by machine hours), and packaging (driven by packaging hours). She gathered the following information to assist in her analysis.

		Sturdy		Delicate
Sales revenue		$104,000		$65,000
Direct material costs		$18,300		$5,700
Direct labor costs		$11,000		$11,000
Units produced		2,000		1,250
Direct labor hours		1,000		1,000
Machine hours		1,900		3,200
Packaging hours		1,000		2,100

Activity

Total Cost

Molding $8,200

Polishing. 22,950

Packaging. 9,610

Calculate the single plant-wide rate that Dorothy must have calculated and then allocate MOH costs to the two products using that rate. Plant wide rate $______ /DL Hr

		Sturdy		Delicate
Applied MOH		$enter a dollar amount		$enter a dollar amount

Determine the total product cost per unit for each type of vase under this approach. (Round answers to 2 decimal places, e.g. 15.25.)

		Sturdy		Delicate
Product cost/unit		$enter a dollar amount rounded to 2 decimal places		$enter a dollar amount rounded to 2 decimal places