Surface Corporation is a manufacturer of custom furniture and are currently utilizing normal costing. Overhead is allocated based on machine hours. The company is looking to determine the cost for two of their projects for the year, TB$12$ & DR$30.$ The company provides you with the following costing information for the year

Total budgeted manufacturing overhead for the year: $$200,000$

Total budgeted machine hours for the year: $2,000$

Actual machine hours for the year: $2,500$

TB$12$ had total direct labour of $$5,000$ based on $40$ hours and used $$4,000$ of direct materials. TB$12$ used $22$ machine hours, on a budgeted number of machine hours of $33.$

DR$30$ had total direct labour of $$10,000$ based on $45$ hours and used $$6,000$ of direct materials. DR$30$ used $30$ machine hours on a budgeted number of machine hours of $28.$

Determine the following $(2$ marks each$)$:

Overhead rate for allocation for manufacturing overhead

Manufacturing overhead to be allocated to TB$12$

Manufacturing overhead to be allocated to DR$30$

Total cost of TB$12$

Total cost of DR$30$