Sara Company produces two types of clothes dryers: deluxe and regular. Seco uses a plantwide rate based on direct labour hours to assign its overhead costs. The company has the following estimated and actual data for the coming year:

Estimated overhead	$2,000,000
Expected activity (Direct Labour hours)	80,000
Actual activity (direct labour hours):
Deluxe dryer	25,000
Regular dryer	40,000
Units produced:
Deluxe dryer	20,000
Regular dryer	200,000

1. Calculate the predetermined plantwide overhead rate and the applied overhead for each product, using direct labour hours.

2. Calculate the overhead cost per unit for each product.

Write formula wherever required. Provide all the working out, do not just write the final answers.