Rivera Company manufactured two products, A and B, during April. For purposes of product costing, an overhead rate of $6.00 per direct-labor hour was used, based on budgeted annual factory overhead of $900,000 and 150,000 budgeted annual direct-labor hours, as follows: Budgeted Overhead Budgeted Hours Department 1 $600,000 120,000 Department 2 $300,000 30,000 $900,000 150,000 The number of labor hours required to manufacture each of these products was: Product A Product B In Department 1 1 2 In Department 2 3 1 Total 4 3 During April, production units for products A and B were 3,000 and 2,500, respectively. Required: (1) Using a plantwide overhead rate, what are total overhead costs assigned to products A and B, respectively? (2) Using departmental overhead rates, what are total overhead costs assigned to products A and B. respectively? (3) Assume that materials and labor costs per unit of Product B are $15 and that the selling price is established by adding 40% of total product costs to cover profit and selling and administrative expenses. What difference in selling price would result from the use of departmental overhead rates compared to the plantwide rate