The total factory overhead for General Manufactures & Furniture stores Limited is budgeted for the year at $650,000. General Manufactures & Furniture stores Limited two office furniture products: a credenza and desk. The credenza and desk each require four direct labour hours (d/h) to manufacture.

Each product is budgeted for 5,000 units of production for the year. Determine:

(a) the total number of budgeted direct labour hours for the year, (81250hrs)

(b) the single plantwide factory overhead rate, and (65Units)

(c) the factory overhead allocated per unit for each product using the single plantwide factory overhead rate.(130)