The cost accountant and business analyst for Dapper Design Company (DDC), which manufactures expensive brass vases, provides the following information about their planning & control activities. DDC uses two direct cost categories: direct materials and direct manufacturing labor. The company sets predetermined overhead rates on the basis of direct labour hours.

Direct materials (brass)/Unit			2.5 lbs. @ $5 / lb.
Direct manufacturing labor/Unit			0.5 hours @ $28 / hr.
Annual Manufacturing overhead:
Variable (Budgeted VOHD)			$ 210,000
Fixed (Budgeted FOHD)			$ 490,000
Total budgeted direct labour hours			35,000
Planned production (units):			?
PVOHD Rate/DLH			?