Pool Scrubbers Pool Scrubbers manufactures three different models of swimming pool cleaners (710, 720, and 830). These are sophisticated, computer-controlled, programmed cleaners that scrub and vacuum the pool's bottom, walls, and steps and provide supplemental filtration of pool water. The three models differ in their capacity and programmability Pool Scrubbers uses an absorption costing system that absorbs manufacturing overhead to the three models based on direct labor hours. The single plantwide manufacturing overhead rate is predetermined before the beginning of the fiscal year using a flexible manufacturing overhead budget. Variable manufacturing overhead is budgeted to be $3.00 per direct labor hour, and fixed manufacturing overhead is budgeted to be $1.4 million. Direct labor is budgeted at S25 per direct labor hour. The following table summarizes the budgeted and actual results of operation for the ycar: Models Actual number of units produced Actual DL hours per unit Budgeted wholesale price Budgeted direct labor hours per scrubber Budgeted direct materials Budgeted production (units) Budgeted DL cost ( $25 per DL hour)75 S100 S150 710 720 830 5,100 3,900 2,200 3,10 4,20 5,90 S550 $750 $1,050 3,00 4,00 6,00 $95 $125 S175 5,000 4,000 2,000 Required. a. Calculate the firmwide overhead rate for the year (round to four decimals). The overhead rate is calculated before the fiscal year begins b. A batch of 100 units of model 720 is produced using 405 direct labor hours. How much overhead is absorbed by this batch of 100 model 720s? c. Calculate a total cost of 100 units of model 720 using 405 DLHs