Dugout, Co. makes two kinds of cedar dugouts: the single model is rated for one person, and the double model is rated for two people. The process is mostly done by hand. The machines used are saws and sanders that are not automated. Indirect costs (manufacturing overhead) are mostly supervisor salaries and some depreciation and rent. For the month of March, planned output is as follows: Single 375 units Double 125 units Standard/Budget to make one dugout Single Double Direct Machine Hours 6.000 10.000 Direct Labor Hours 10.000 14.000 Direct Labor Cost per Hour $ 14.00 $ 20.00 Direct Materials $ 220.00 $ 280.00 Fixed Manufacturing Overhead by Department Assembly $ 70,000.00 Finishing $ 26,250.00 Total Manufacturing Overhead $ 96,250.00 1a. Calculate a plant-wide overhead allocation rate based on direct-machine hours: Formula for the allocation base: direct labor $ minus Allocation base for single dugout Allocation base for double dugout Total allocation base Formula for the allocation rate: 1b. Allocate fixed