The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide 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 $240,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows. Department Department AB $ 162,000 170,000 $546,000 564,000 Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours Machine-hours Actual activity: Direct labor hours Machine-hours 54,000 12,000 15,000 52,000 55,500 12,700 14,000 54,000 For the coming year, the accountants at St. Falls 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. $21,000 Direct materials Direct lahor cost: $21,000 36,000 10,800 Direct materials Direct labor cost: Department A (2,400 hr) Department B (800 hr) Machine-hours projected: Department A Department B Units produced 160 1,200 11,000 Required: a-1. Assume the St. Falls plant uses a single plantwide overhead rate to assign all overhead (plantwide and department) costs to jobs. Find the overhead rate by using expected direct labor hours. a-2. Determine the projected amount of total manufacturing costs per unit for the units in job no. 110. Complete this question by entering your answers in the tabs below. Req A1 Req A2 Assume the St. Falls plant uses a single plantwide overhead rate to assign all overhead (plantwide and department) costs to jobs. Find the overhead rate by using expected direct labor hours. (Round your answer to 2 decimal places.)