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 this year 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	$	766,000		$	626,000

Data for two special-order parts to be manufactured by the company in this year 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

Required:

1. Compute a departmental overhead rate for the molding dopartment based on machine hours and a department overhead rate for the trimming department based on direct labor hours. Molding Trimming 2. 8. 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