QUESTION 17 Cliffonds produces desks. The total cost of producing 30 units is $13,900. Their conversion costs are $6,000 and their direct labor costs are $1,800. What is the company's prime cost? Round answer to nearest whole number. Do not include commas or dollar signs in your answer. QUESTION 18 On January 1, Powers Publishing estimated their manufacturing overhead cost to be $400,000 and estimated that the would produce 125,000 units. On December 31, Powers Publishing recorded that $425,000 was spent on manufacturing overhead throughout the year and that they produced 120,000 units. If they use the plantwide method of allocating overhead on the basis of units, what is the allocation rate (MOH Rate) they would use? (Answers are rounded to nearest penny.) 3.40 OO 0 3.33 O 3.20 3.54