Production Selling Price Prime costs per unit Number of production runs Receiving orders Machine hours Direct labor hours Engineering hours Material moves Overhead is allocated using a plant-wide rage based on direct labor hours. Part 127 500,000 $31.86 $9.53 100 400 125,000 250,000 5,000 500 Part 234 100,000 $24.00 $8.26 200 1,000 60,000 22,500 5,000 400 Overhead Cost Pools Setup costs Material handling costs Machine costs Receiving costs Engineering costs General plant costs $240,000 900,000 1,750,000 2,100,000 1,500,000 500,000 $6,990,000 Total