Nancy works for a company that makes and sells vases, and she just completed the preliminary gross margin analysis related to the recently completed fiscal year. She followed past practice and allocated MOH costs using a plant$-$wide rate based on DL hours. The company makes two varieties of vases: Sturdy and Delicate.

Nancy wasn't convinced that using a single plant$-$wide rate was the best way to go$.$ So she divided the company's MOH costs into three categories according to common descriptions noted in the accounting system: molding $($driven by DL hours$),$ polishing $($driven by machine hours$),$ and packaging $($driven by packaging hours$).$ She gathered the following information to assist in her analysis.

Calculate the single plant$-$wide rate that Nancy must have calculated and then allocate MOH costs to the two products using that rate. $($Round plant$-$wide rate to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

Plant$-$wide rate

$ $/$DL hour

Sturdy

Delicate

Applied MOH

$

$

$\backslash$table$[[,$Sturdy,Delicate$],[$Applied MOH,$$,$$