Practice Exercise Gregor Lopez had been allocating MOH costs to his products using a single plant-wide rate of $17.50 per DL hour. His accountants were now suggesting the use of the following activity-based rates. $40 per production run $2 per direct labor hour $20 per inspection hour 92 If the most recent job required 200 DL hours, how much MOH cost would have been allocated under the previous plant-wide rate = If the most recent job required 30 production runs, 200 DL hours, and 14 inspection hours, what would be allocated using the suggested ABC rates.