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	$ 480,000	$ 500,000	$ 980,000
Direct material	180,000	260,000	440,000
Direct labor	60,000	40,000	100,000
Overhead:
Material handling overhead			198,000
Fabrication overhead			140,000

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 to the Plastic case next quarter?

What is the total overhead allocated to the Leather case next quarter?