Given the following information answer the questions.

Gannet Peak Information for the most recent year $845,115 $32,000 $877,115 Panel A: P&L Statement Revenues: Product revenues Design revenues Total revenues Costs: Direct material costs $169,023 MOHD costs $564,422 Design Costs $31,500 S&A $84,511 Total costs $849,456 Profit $27,659 Manufacturing overhead rates Allocation Basis Plantwide: Direct materials Total machine hours Departmental: Screening dept. MHr Embroidery dept. MHr General factory- Dir. Matls. Panel B: Departmental production costs Overhead Costs Screening Embroidery General factory Indirect materials $85,860 $23,391 Indirect labor $56,139 $35,775 $17,337 Equipment (depreciation) $168,418 $72,926 Maintenance $19,814 $5,504 Property taxes $29,721 Insurance $17,337 Utilities $32,200 Total overhead ($564,422) $330,231 $137,596 $96,595 Panel C: Standard machine hours by department Screening Embroidery total Total standard machine hours 2,012 3,258 5,270 Rate