Trendy Trophies makes trophies and plaques and operates at capacity. Trendy does large custom orders, such as the participant trophies for the Minnetonka Little League. The controller has asked you to compare plant-wide, department, and activity-based cost allocation. (Click the icon to view the budgeted batch information.) Setup costs in each department vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows: (Click the icon to view the other related information.) Supervision costs in each department vary with direct manufacturing labor costs in each department. More Info Read the requirements. Requirement 1. Calculate the budgeted cost of trophies and plaques based on a single plant-wide overhead rate, if total overhead is allocated based on total direct costs. Start by calculating the total direct costs for the trophies and plaques departments. Trophies Plaques Total Direct materials Forming 22,000 $ 20,000 $ 42,000 3,000 6,450 9,450 Assembly Total direct materials 25,000 26,450 51,450 Direct manufacturing labor Forming 30,100 18,900 49,000 15,200 19,800 35,000 Assembly 45,300 38,700 84,000 Total direct manufacturing labor 70,300 $ 65,150 $ 135,450 Total direct costs Next, calculate the budgeted overhead rate for total overhead allocated based on total direct costs. First select the formula, then enter the applicable amounts and calculate the rate. (Round your answer to six decimal pla Total overhead costs Budgeted overhead rate Total direct costs 135,450 per DC $ Forming department Assembly department i - Trophies 44 Plaques 106 35 110 Print Done Trendy Trophies Budgeted Information for the Year Ended November 30, 2014 Forming Department Trophies Plaques Total Direct materials $ Direct manufacturing labor 22,000 $ 30,100 20,000 $ 18,900 42,000 49,000 Overhead costs Set up Supervision Assembly Department Direct materials Direct manufacturing labor Overhead costs Setup Supervision 22,050 22,050 Trophies Plaques Total 3,000 $ 6,450 $ 9,450 15,200 19,800 35,000 45,675 21,000