HH Co. uses corrugated cardboard to ship its product to customers. Currently, the company's returns department incurs annual overhead costs of $88,000 and forecasts 4,000 returns per year. Management believes it has found a better way to package its products. As a result, the company expects to reduce the number of shipments that are returned due to damage by 6%. In addition, the initiative is expected to reduce the department's annual overhead by $12,000. Compute the returns department's standard overhead rate per return (a) before the sustainability improvement and (b) after the sustainability improvement. (Round your answers to 2 decimal places.) Before Sustainability Improvement After Sustainability Improvement Standard overhead rate per return The Windshield division of Fast Car Co. makes windshields for use in Fast Car's Assembly division. The Windshield division incurs variable costs of $208 per windshield and has capacity to make 720,000 windshields per year. The market price is $555 per windshield. The Windshield division incurs total fixed costs of $3,850,000 per year. If the Windshield division is operating at full capacity, what transfer price should be used on transfers between the Windshield and Assembly divisions? Transfer price per windshield In each dropdown next to the following types of indirect expenses and service department expenses, select the identifying letter of the best allocation basis to use to distribute it to the departments indicated. A. Proportion of total processing time for each operating department. B. Proportion of floor space occupied by each department. C. Relative number of employees. D. Proportion of total time in each department for maintenance. Maintenance department expenses of the operating departments. General office department expenses of the operating departments. Computer service expenses of production scheduling for operating departments. Electric utility expenses of all departments