Melter	Washer
Direct Material	40	50
Direct Labour Hours worked	30	60
Direct Labour Wage	20	80
Actual			MOH
Liters of paint	60	55	20
Pounds of Copper	20	20	40
Inspections	40	30	40
Estimated			MOH
Liters of paint	25	30	20
Pounds of Copper	45	35	40
Inspections	35	45	40

Assuming the traditional method is used and inspections are the CD:

How much overhead is applied to the Washer