The Anchorage plant of the Tundra Company produces two calculators and has two production departments: assembly and packaging. Information for the products is given below:

	Deluxe	Regular	Total
Units Produced	20000	200000
Prime Costs	$160000	$1500000	$1660000
Direct Labor Hours	20000	160000	180000
Number of Setups	60	40	100
Machine Hours	10000	80000	90000
Inspection Hours	2000	16000	18000
Numbers of Moves	180	120	300

The following table presents activity information about the departments and products:

	Assembly	Packaging	Total
Direct Labor Hours:
Deluxe	10000	10000	20000
Regular	150000	10000	160000
Total	160000	20000	180000
Machine Hours:
Deluxe	2000	8000	10000
Regular	8000	72000	80000
Total	10000	80000	90000
Overhead Costs:
Setting Equipment	120000	120000	240000
Moving Material	60000	60000	120000
Machining	20000	180000	200000
Inspection	16000	144000	160000
Total	216000	504000	720000

Required:

(a) Compute the predetermined overhead rate for each department if Assembly uses labor hours and Packaging uses machine hours.

(b) Calculate the per unit cost for each product if departmental overhead rates are used. (round to 2 decimal places)

(c) Computer the predetermined plant-wide overhead rate based on direct labor hours.

(d) Calculate the per unit cost of each product if a plantwide overhead rate is used. (Round to 2 decimal places).

(e) Calculate the overhead rates for each overhead activity.

(f) Calculate the per unit cost of each product if activity rates are used to assign overhead. (Round to 2 decimal places)