Juguette's Boise plant produces two types of battery-operated toys: robots and race cars. The Boise plant uses a plantwide rate based on direct labor hours to assign its overhead costs. The company has the following estimated and actual data for the coming year:

Estimated overhead	$350,000
Expected activity (direct labor hours)	50,000
Actual activity (direct labor hours):
Robots	10,000
Race cars	40,000
Units produced:
Robots	50,000
Race cars	250,000

1. Calculate the predetermined plantwide overhead rate.
2. Calculate the applied overhead for each product.
3. Calculate the overhead cost per unit for each product.