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3. (2 points) Hawks Inc. makes toy hawks. The company uses plantwide overhead rate to assign overhead cost to products on the basis of DL hours. The company uses practical capacity of direct labor hours to calculate the manufacturing overhead rate. Following information is given for the month of October 2019: a. Actual DM cost in October = $24,000 b. Actual DL cost in October = $360,000 c. Actual Manufacturing overhead incurred in October = $30,000 d. Actual Direct Labor Hours used in October = 40,000 e. Practical Capacity of DL hours for 2014 = 300,000 f. Estimated Manufacturing Overhead for 2019 = $350,000 g. Hawks produced = 10,000 How much overhead would be assigned to each toy hawk in October