Single Plantwide Factory Overhead Rate

Gwinnett County 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 Gwinnett County Chrome is $239,200.

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		590			810
Valve covers		310			570
Wheels		350			620
		1,250			2,000
Plating Department
Automobile bumpers		195			1,150
Valve covers		200			700
Wheels		195			750
		590			2,600
	Total		1,840			4,600

Required:

1. Determine the single plantwide factory overhead rate, using each of the following allocation bases: (a) direct labor hours and (b) machine hours.

Direct labor hour overhead rate	$fill in the blank 1 per direct labor hour
Machine hour overhead rate	$fill in the blank 2 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	$fill in the blank 3	$fill in the blank 4	$fill in the blank 5
Machine hours	$fill in the blank 6	$fill in the blank 7	$fill in the blank 8