Required Information [The following Information applies to the questions displayed below.] The Gilster Company, a machine tooling firm, has several plants. One plant, located In St. Cloud, Minnesota, uses a job order costing system for Its batch production processes. The St. Cloud plant has two departments through which most Jobs pass. Plant-wide overhead, which Includes the plant manager's salary, accounting personnel, cafeteria, and human resources, Is budgeted at $200.000. During the past year, actual plantwide overhead was $187,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. Department A Department B Budgeted department overhead (excludes plantwide overhead) $ 144 060 405, 090 Actual department overhead 168,000 420, 030 Expected total activity: Direct labor hours 40,060 10,090 Machine-hours 16,090 45, 600 Actual activity: Direct labor hours 41,000 8,460 Machine-hours 16,500 47, 090 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several Jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials $17,500 Direct labor cost: Department A (2, 209 hr) 33,600 Department B (500 hr ) 12,090 Machine-hour's projected: Department A 160 Department B 1, 200 Units produced 12,090 Assume the St. Cloud plant uses three separate overhead rates to assign overhead costs to jobs! b-1. Find the plant wide overhead rate by using expected machine hours. b-2 Find the department overhead rate using expected machine hours for Department A and Department B. b-3. Calculate the projected manufacturing costs per unit for job 110 using the three separate rates computed in b-1 and b-2