Drnstein Schnapps Dunsten Schnapps produces three types of schnapps from locally grown Austrian pears, plums, ad cherries. Schnapps is a clear, colorless beverage distilled from fermented fruit tha orlly contains about 40 percent alcohol. The pear and plum schnapps are produced using an identical process whereby the pears and plums are fermented and then distilled The cherry schnapps employs a similar proin process but requires more direct labor to produce the unique and highly prized Durnstein Cherry Schnapps. Each variety of schnapps (pears, plums, and cherries) is produced in batches of 500 liters and then botuled. Durnstein Schnapps uses an absorption costing system to assin overhead to its three products for inventory costing A single, predetermined, plantwide overhead rate is computed using a flexible manufacturing overhcad budget. Variable manufacturing overhead is budgeted to be 16.00 per direct labor hour and fixed manufacturing overhead is budgeted to be 845,000 for the ycar. The following table summarizes budgeted and operating data for the last fiscal year PearPlmm Cherr) Actual batches Budgeted number of batches 500 400 200 Actual direct hours per batch 17 15 34 Budgeted direct labor hours per 18 1835 520 370 210 batch Drnstein Schnaps incurred actual manufacturing overhead last year of 1,250,500 Required. a. Calculate Durnstein Schnapp's plantwide overhead rate for last year b. One batch of plum schnapps used 20 direct labor hours. How much manufacturing overhead was absorbed by this one batch