Topic: Plantwide Overhead Cost Calculations LO: 3 4. Chester Corp. produces three products: Clips, Staples, and Pens. Chester uses a plantwide overhead rate based on machine hours. The following information is available for the next period: Clips 1,500 Staplers 1,000 Pens 2,000 Product Units Produced Machine Hours (Assembly) Machine Hours (Packing) Direct Labor hours (per unit) Direct Materials cost (per unit) 1 $10.00 $90.00 $30.00 Note that the direct labor wage rate is a flat $25 per hour with no overtime incurred. Also, total overhead costs are $400,000 for the Assembly Department and $250,000 for the Packing Department. Calculate the total product cost per unit of Pens