Plantwide Overhead Rate versus Departmental Rates, Effects on Pricing Decisions could offer such favorable terms. This customer revealed that Romer's price was $43 per unit lower than the next lowest bid. setup costs. In addition to the general procedures for assigning overhead costs, Cherise was supplied with the following specific manufacturing data on Jobs 9728 and 9735 : and final answers to the nearest cent. final answer to the nearest dollar. $