Wellington Chocolate Company uses activity$-$based costing $($ABC$).$ The controller identified two activities and their budgeted costs:

Setting up equipment $$322,000$

Other overheard $$6,200,000$

Setting up equipment is based on setup hours, and other overhead is based on oven hours.

Wellington produces two products, Fudge and Cookies. Information on each product is as follows:

$\backslash$table$[[,$Fudge,Cookies$],[$Units produced,$8,000,445,000],[$Setup hours,$5,600,1,400],[$Oven hours,$5,000,35,000]]$

Required:

Round your answers to the nearest whole dollar, unless otherwise directed.

Calculate the activity rate for $($a$)$ setting up equipment and $($b$)$ other overhead.

a$.$ Setting up equipment $ $$ per setup hour

b$.$ Other overhead

$$ per oven hour

How much total cherhead is assigned to Fudge using ABC $?$

$$,x$

What is the unit overhead assigned to Fudge using ABC $?$ Round to the nearest cent.

$x$ per unit

Now, ignoring the ABC results, calculate the plantwide overhead rate, based on oven hours. Round to the nearest cent.

$x$ per oven hour

How much total overhead is assigned to Fudge using the plantwide overhead rate?