Textra Plastics produces parts for a variety of small machine manufacturers. Most products go through two operations, molding and trimming, before they are ready for packaging. Expected costs and activities for the molding department and for the trimming department for 2017 follow. (Round "OH rate and cost per unit" answers to 2 decimal places.)

	Molding			Trimming
Direct labor hours		52,000	DLH		48,000	DLH
Machine hours		30,500	MH		3,600	MH
Overhead costs	$	730,000		$	590,000

Data for two special order parts to be manufactured by the company in 2017 follow:

Part A27C

Part X82B

Number of units

9,800

units

54,500

units

Machine hours

Molding

5,100

MH

1,020

MH

Trimming

2,600

MH

650

MH

Direct labor hours

Molding

5,500

DLH

2,150

DLH

Trimming

700

DLH

3,500

DLH

1. Compute a departmental overhead rate for the molding department based on machine hours and a department overhead rate for the trimming department based on direct labor hours.
Molding
		0
Trimming
		0
2. & 3. Determine the total overhead cost assigned to each product line using the departmental overhead rates from requirement 1, and then determine the overhead cost per unit.
Part A27C	Activity Driver	Departmental OH Rate	Total Overhead Cost
Molding			$0
Trimming			0
0
Part X82B	Activity Driver	Departmental OH Rate	Total Overhead Cost
Molding			$0
Trimming			0
0
			0