Single Plantwide Factory Overhead Rate

California Chrome Company manufactures three chrome-plated productsautomobile bumpers, valve covers, and wheels. These products are manufactured in two production departments (Stamping and Plating). The factory overhead for California Chrome is $285,600.

The three products consume both machine hours and direct labor hours in the two production departments as follows:

		Direct Labor Hours			Machine Hours
Stamping Department
Automobile bumpers			230			620
Valve covers			250			570
Wheels			190			230
			670			1,420
Plating Department
Automobile bumpers			330			370
Valve covers			530			460
Wheels			150			150
			1,010			980
	Total		1,680			2,400

Required:

1. Determine the single plantwide factory overhead rate, using each of the following allocation bases: (a) direct labor hours and (b) machine hours. If required, round all amounts to the nearest dollar.

a. Direct labor overhead rate	$ per direct labor hour
b. Machine hour overhead rate	$ per machine hour

2. Determine the product factory overhead costs, using (a) the direct labor hour plantwide factory overhead rate and (b) the machine hour plantwide factory overhead rate.

	Automobile Bumpers	Valve Covers	Wheels
Direct labor hours	$	$	$
Machine hours	$	$	$