Health Cooperative is an outpatient surgical clinic. It budgets $$625,600$ of overhead cost for the year. The two main surgical units and their data follow.

Service Budgeted Surgeries

General surgery $440$

Orthopedic surgery $240$

Compute a single plantwide rate, assuming the company allocates overhead cost based on $680$ budgeted surgeries.

In May of this year, the company performed $24$ general surgeries and $18$ orthopedic surgeries. Allocate overhead to each of the two types of surgeries for May using the single plantwide overhead rate.