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 $250,000. During the past year, actual plantwide overhead was $242,000. 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. Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours. Machine-hours Actual activity: Direct labor hours Machine-hours Department Department B $ 97,500 120,000 $540,600 558,600 56,000 15,000 13,000 53,000 58,500 14,000 13,700 55,000 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. Direct materials $21,500 Direct labor cost: Department A (2,400 hr) 36,000 Department B (800 hr) 11,600 Machine-hours projected: Department A Department B Units produced 100 1,200 12,000 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. Direct materials $21,500 Direct labor cost: Department A (2,400 hr) 36,000 Department B (800 hr). 11,600 Machine-hours projected: Department A Department B Units produced 100 1,200 12,000 Assume the St. Cloud plant uses three separate overhead rates to assign overhead costs to jobs. b-1. Find the plant wide overhead rate by using expected machine hours. b-2. Find the department overhead rate using expected machine hours for Department A and Department B. b-3. Calculate the projected manufacturing costs per unit for job 110 using the three separate rates computed in b-1 and b-2. Complete this question by entering your answers in the tabs below. Req B1 Req B2 Req B3 Find the plant wide overhead rate by using expected machine hours. (Round your answer to 2 decimal places.) Plantwide nuerhead rate