Sheffield Corp. makes many products but is best known for its two styles of park benches: Classic and Modern. Sheffield initially set up its MOH allocation system to pool all MOH costs into two key departments: Assembly and Finishing. It based Assembly MOH costs on machine hours, and Finishing MOH costs on DL hours. The company understood its costs, set selling prices to cover its costs, and carried on smoothly-until now. Sheffield's president received some phone calls from community members complaining about the bench pricing and reporting that a non-community supplier is priced 25% lower than Sheffield's listed price. In an effort to better understand its costs, Sheffield's accountants gathered the following information for the two departments. Then it found more detailed information on key activities within its overhead costs. Quantity Used by: Departments Budgeted MOH Cost Budgeted Allocation Base Classic Modern Assembly $650,000 125,000 machine hours 49,000 31,000 Finishing 556,000 50,000 direct labor hours 20,000 20,000 Total 1,206,000 Quantity Used by: Key Activities Materials handling Budgeted MOH Cost Budgeted Allocation Base Classic Modern $119,000 17,000 material moves 4,300 3,500 Production setup 216,000 8,000 production runs 2,400 2,100 Assembly 462,000 77,000 direct labor hours 20,000 20,000 Quality control 186,500 373,000 inspections 36,000 18,000 Factory depreciation 222,500 445,000 square feet of space 129,000 113,000 Total $1,206,000 Calculate activity-based MOH rates and allocate costs to the two models as if Sheffield switches to an ABC method for understanding and allocating its MOH costs. (Round MOH rates to 2 decimal places, e.g. 15.25.) Materials handling $ Activity-based Rate per move Production setup $ per run Assembly $ per DL hour Quality control $ per inspection Factory depreciation $ per sq ft. MOH Applied to Classic Line Applied MOH for Activity Materials handling $ Production setup Assembly Quality control Factory depreciation Total applied MOH $ MOH Applied to Modern Line Materials handling $ Production setup Assembly Quality control Factory depreciation Applied MOH for Activity