Rooney Hats Corporation manufactures three different models of hats: Vogue, Beauty, and Glamour. Rooney expects to incur $630,000 of overhead cost during the next fiscal year. Other budget information follows.

	Vogue	Beauty	Glamour	Total
Direct labor hours	4,400	6,400	4,200	15,000
Machine hours	1,000	1,400	2,850	5,250

Required

1. Use direct labor hours as the cost driver to compute the allocation rate and the budgeted overhead cost for each product.
2. Use machine hours as the cost driver to compute the allocation rate and the budgeted overhead cost for each product.

Required A Required B Use direct labor hours as the cost driver to compute the allocation rate and the budgeted overhead cost for each product. Product Allocation Rate Weight of Base = Allocated Cost Vogue Beauty Glamour Total