Shaw Company budgets total overhead cost of $2,160,000. The company allocates overhead cost based on 144,000 budgeted direct labor hours. Compute the single plantwide overhead rate. Neal Company allocates overhead cost using a single plantwide overhead rate of $28 per direct labor hour. Each product unit uses three direct labor hours. Compute the overhead cost per unit. Required information Rafner Manufacturing has the following budgeted data for its two production departments. Required information Rafner Manufacturing has the following budgeted data for its two production departments. What is the Assembly department overhead rate using direct labor hours? What is the Finishing department overhead rate using machine hours