Ramapo Company produces two products, Blinks and Dinks. They are manufactured in two departments, Fabrication and Assembly. Data for the products and departments are listed below.

Product	Number of Units	Direct Labor Hours Per Unit	Machine Hours Per Unit
Blinks	1,005	4	4
Dinks	2,042	8	7

All of the machine hours take place in the Fabrication department, which has an estimated overhead of $113,200. All of the labor hours take place in the Assembly department, which has an estimated total overhead of $93,400.

Ramapo Company uses a single plantwide overhead rate to apply all factory overhead costs. The single plantwide rate, if it is based on machine hours instead of labor hours, is

a.$9.02 per machine hour

b.$14.10 per machine hour

c.$11.28 per machine hour

d.$25.95 per machine hour

Jamison Company uses the reciprocal services method to allocate support department costs and has gathered the following information:

Janitorial Department Usage
Cafeteria	50%
Cutting	10%
Assembly	40%

Cafeteria Department Usage
Janitorial	20%
Cutting	60%
Assembly	20%

Janitorial Department costs are $450,000.

Cafeteria Department costs are $250,000.

What are the correct equations to represent (a) the total Janitorial (J) costs and (b) the total Cafeteria (C) costs?

a. J =	$ + (% )
b. C =	$ + (% )