order costing system for its batch production processes. The St. Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $200,000. During the past year, actual plantwide overhead was $190,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. Department Department B $ 100,000 110,000 $ 500,000 520,000 Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours Machine-hours Actual activity: Direct labor hours Machine-hours 50,000 10,000 10,000 50,000 51,000 10,500 9,000 52,000 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. $20,000 30,000 6,000 Direct materials Direct labor cost: Department A (2,000 hr) Department B (500 hr) Machine-hours projected: Department A Department B Units produced 100 1,200 10,000 ssume the St. Cloud plant uses three separate overhead rates to assign overhead costs to jobs. -1. Find the plant wide overhead rate by using expected machine hours. -2. Find the department overhead rate using expected machine hours for Department A and Department B. -3. Calculate the projected manufacturing costs per unit for job 110 using the three separate rates computed in b-1 and b-2