Menno Corporation manufactures two products: Tables and Chairs. The annual production and sales of Tables Is $2,000$ units, while $8,000$ units of chairs are produced and sold. The company has traditionally used direct labour hours to allocate Its overhead to products.

Tables

$($re campany is lobuing at the pocaliy of hanging to an aul based csting System for is producs. $1$F the compan od

used an activity$-$based costing system, it would have the following threeractivity cost pools:

Expected Activity

The predetermined overhead allocation rate using the traditional costing system would be closest to

$/1$ mark

Relaunch to up

Messages

l$1$ Assessments

$$ Account Info

Collaboration

Activity Cost

Pool

Estimated Overhead

Cost

Tables

Chairs

Total

$($Sel$-$ups

$$12,000$

$200$ batches

$400$ batches

$600$ batches

Machining

$$136,000/900$ machine hours $/800$ machine hours

$1,700$ machine hours

Finishing

$$87,000|$

$2,000$ direct labour hours

$4,000$ direct labour

hours

$6,000$ direct labour

hours

Total

$$235,000$

DAN Ma

Help Pol

O a$.$ $$39\mathrm{.}17$ per direct labour hour.

O b$.$ $$14\mathrm{.}50$ per direct labour hour.

O c $$21\mathrm{.}75$ per direct labour hour.

$$ d$.$ $$43\mathrm{.}50$ per direct labour hour.