RevampScamp uses a job-order costing system. It has two manufacturing departments Fabrication and Assembly. RevampScamp started, completed, and sold only two trailers during January. The following information is available for January 2018:

Assume RevampScamp uses a plantwide predetermined overhead rate with labor-hours as the allocation base. What was the plantwide predetermined overhead rate?

a. 15,288

b. $13,128

c. $13,988

d. $8,929

20 Assembly 50 15 $7,000 30 Fabrication Estimated Total Labor-Hours Used Estimated Total Machine-Hours Used Estimated Total Fixed Manufacturing Overhead $6,000 Estimated Variable Manufacturing Overhead Per $20 per Labor-Hour Labor-Hour Estimated Variable Manufacturing Overhead Per $15 per Machine-Hour Machine-Hour Job A Direct Materials $22,500 Direct Labor Cost $2,500 Actual Labor-Hours Used Fabrication 9 Assembly 23 Machine-Hours Used Fabrication 13 Assembly 6 Job B $24,500 $4,000 13 28 18 20 Assembly 50 15 $7,000 30 Fabrication Estimated Total Labor-Hours Used Estimated Total Machine-Hours Used Estimated Total Fixed Manufacturing Overhead $6,000 Estimated Variable Manufacturing Overhead Per $20 per Labor-Hour Labor-Hour Estimated Variable Manufacturing Overhead Per $15 per Machine-Hour Machine-Hour Job A Direct Materials $22,500 Direct Labor Cost $2,500 Actual Labor-Hours Used Fabrication 9 Assembly 23 Machine-Hours Used Fabrication 13 Assembly 6 Job B $24,500 $4,000 13 28 18