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.

	Molding			Trimming
Direct labor hours		47,000	DLH		52,000	DLH
Machine hours		31,000	MH		4,700	MH
Overhead costs	$	750,000		$	570,000

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

	Part A27C			Part X82B
Number of units		10,800	units		54,500	units
Machine hours
Molding		5,900	MH		1,180	MH
Trimming		2,600	MH		650	MH
Direct labor hours
Molding		3,000	DLH		2,150	DLH
Trimming		300	DLH		1,500	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.

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

Estimated overhead costs	$1,320,000	0	per direct labor hour
Estimated direct labor hours

Determine the overhead cost assigned to each product line using the plantwide rate computed in requirement 1. (Round "OH rate" to 2 decimal places.)

Part	Activity Driver	Plantwide OH rate	Total Overhead Cost
A27C
X82B