WallaWalla Company has been allocating overhead to individual product lines based on each lines relative shares of direct labor hours. For the upcoming year, the company estimated that manufacturing overhead will be $1,755,720 and estimated direct labor hours will be 113,100. The company also has the following estimates:

*Part B - please show work

Problem 6-14 (Part Level Submission ) WallaWalla Company has been allocating overhead to individual product lines based on each line's relative shares of direct labor hours. For the upcoming year, the company estimated that manufacturing overhead will be $1,755,720 and estimated direct labor hours will be 113,100. The company also has the following estimates: Total Amount of Activity Cost Pool Total Amount Cost Driver Maintenance costs Direct labor hours 701,220 113,100 S Number of setu ps Number of design changes Setup costs Engineering costs 446,500 190 400 608,000 $1,755,720 Among many other products, WallaWalla has two switches, Standard and Elite switches. Standard switches are a high-volume product that the company makes in large batches, while Elite switches are a specialty product that is fairly low in sales volume. Information about Standard and Elite usage of the different activities follows: Standard Elite Direct labor hours 2,960 310 Number of setups 1 15 Number of design changes 1 21 (a) Your answer is correct. Calculate the predetermined overhead rate based on direct labor hours (traditional allocation). (Round answer to 2 decimal places, e.g. 15.25.) Predetermined overhead rate 15.52 per DLH Use this predetermined overhead rate to calculate the amount of overhead to apply to Standard and Elite switches, based on their usage of direct labor hours. (Round answers to 0 decimal places, e.g. 125.) Elite Standard Overhead allocated 45939 4811 (b) Calculate the individual ABC pool rates by taking the total amount of overhead for each cost pool and dividing that total by the total amount of activity for that pool. (Round maintenance costs pool rate to 2 decimal places, e.g. 15.25 and other answers to 0 decimal places, e.g. 125.) Cost Pool Cost pool rate Maintenance costs /DLH Setup costs /setup Engineering costs /design change Allocate overhead to each the two products using these three activity rates. (Round answers to 0 decimal places, e.g. 125.) Maintenance Costs Engineering Total MOH Setup Costs Standard $ Elite $ $