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. Department A Department B Budgeted department overhead $($excludes plantwide overhead$)$ $ $149,500$ $ $591,600$ Actual department overhead $170,000611,600$ Expected total activity: Direct labor hours $46,00025,000$ Machine$-$hours $13,00051,000$ Actual activity: Direct labor hours $48,00023,700$ Machine$-$hours $13,80053,000$ 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 $ $20,800$ Direct labor cost: Department A $(3,000$ hr$)45,000$ Department B $(1,100$ hr$)10,400$ Machine$-$hours projected: Department A $210$ Department B $1,200$ Units produced $13,000$

a$-1.$ Assume the St$.$ Cloud plant uses a single plantwide overhead rate to assign all overhead $($plantwide and department$)$ costs to jobs. Use expected total direct labor hours to compute the overhead rate.

a$-2.$ What is the expected cost per unit produced for job no$.110?$

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$-2.$

c$-1.$ The sales policy at the St$.$ Cloud plant dictates that job bids be calculated by adding $25$ percent to total manufacturing costs. What would be the bid for job no$.110$ using the overhead rate from part a$?$

c$-2.$ The sales policy at the St$.$ Cloud plant dictates that job bids be calculated by adding $25$ percent to total manufacturing costs. What would be the bid for job no$.110$ using the overhead rate from part b$?$

c$-3.$ Which of the overhead allocation methods would you recommend?

d$.$ Compute the under$-$ or overapplied overhead for the St$.$ Cloud plant for the year. $($Round your intermediate calculations to $2$ decimal places.$)$

e$.$ A St$.$ Cloud subcontractor has offered to produce the parts for job no$.110$ for a price of $$11\mathrm{.}2$ per unit. Assume the St$.$ Cloud sales force has already committed to the bid price based on the calculations in part b$.$ Should the St$.$ Cloud plant buy the $$11\mathrm{.}2$ per unit part from the subcontractor or continue to make the parts for job no$.110$ itself?

f$.$ Would your response to part e change if the St$.$ Cloud plant could use the facilities necessary to produce parts for job no$.110$ for another job that could earn an incremental profit of $$29,000?$