Tacoma Accessories makes two laptop cases, Plastic and Leather, that require direct materials, direct labor, and overhead. The following data refer to operations expected for next quarter: Plastic Leather Total Revenue $ 640,000 $ 660,000 $ 1,300,000 Direct material 340,000 420,000 760,000 Direct labor 220,000 200,000 420,000 Overhead: Material handling overhead 319,200 Fabrication overhead 525,000 Tacoma uses a two-stage cost allocation system: It uses direct-material costs to allocate material handling overhead and direct-labor costs to allocate fabrication overhead costs. Required: Compute the material handling overhead rate for next quarter. Compute the fabrication overhead rate for next quarter. What is the total overhead allocated t