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.

	Molding			Trimming
Direct labor hours		53,000	DLH		48,000	DLH
Machine hours		35,000	MH		3,200	MH
Overhead costs	$	800,000		$	570,000

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

	Part A27C			Part X82B
Number of units		10,000	units		50,500	units
Machine hours
Molding		5,200	MH		1,040	MH
Trimming		4,200	MH		1,050	MH
Direct labor hours
Molding		3,000	DLH		2,250	DLH
Trimming		500	DLH		2,500	DLH

Required:

1. Compute the plantwide overhead rate using direct labor hours as the base.

2. Determine the overhead cost assigned to each product line using the plantwide rate computed in requirement 1.