The Gilster Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job

order costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most

jobs pass. Plant$-$wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human

resources, is budgeted at $$360,000.$ During the past year, actual plantwide overhead was $$348,000.$ Each department's

overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from

the St$.$ Cloud plant for the past year are as follows.

For the coming year, the accountants at the St$.$ Cloud plant are in the process of helping the sales force create bids for

several jobs. Projected data pertaining only to job no$.110$ are as follows. B$1.$ find the plant wide overhead rate by using expected machine hours. B$2.$ Find the department overhead rate using expecetd machine hours for department a and b$.$ B$3.$ calculate the projected manufacturing cost per unit for job $110$ using three separate rates computed in b$1$ and b$2$