The company produces $2$ products gelato and yogurt.

Gelato : Direct Material $$0\mathrm{.}05,$ Direct Labor $$0\mathrm{.}03,$ Number of ounces produced $50,000,$ Machine hours $250,$ Direct Labor hours $500$

Frozen Yogurt: Direct Material $$0\mathrm{.}04,$ Direct Labor $$0\mathrm{.}03,$ Number of ounces produced $120,000,$ Machine hours $500,$ Direct Labor hours $500$

Total manufacturing overhead is $$30,000$ of which $$10,000$ is related to direct labor, and the rest to facilities and equipment.

$1.$ What is the predetermined overhead rate per machine hour for the next month assuming there are no changes in the numbers?

$2.$ Assume the company uses a pre$-$determined overhead rate of $$25$ per machine hour, what is the total cost per ounce of frozen yogurt $?$