Home Run Practice Problem: Departmental Overhead Rate Bauer Manufacturing currently allocates manufacturing overhead costs by plantwide overhead rate using direct labor costs. D. Shim, a controller argues for departmental overhead rates to allocate manufacturing overhead costs to products. For department overhead rates, manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor costs in the Assembly Department. At the beginning of 20X3, the following estimates were provided for the coming year: During month of the March, the accounting records of the company show the following data for Job #316: 1) For Plant-wide Overhead Rate, a. Compute the plant-wide manufacturing overhead rate? b. What are the total manufacturing costs of Job #316? c. Assuming Bauer wants to have a markup of 150% on costs, how much Bauer will charge for Job #316 to the customer