Westwood products has two production departments cutting and assembly. The company has been using plant wide cost driver rate computed by dividing the overhead costs by total plant wide direct labour hours. The budgeted overhead costs are as follows: cutting department : direct labour hours 1,000, Assembly department DLH 3,000 hours. Total overheads Cutting department $ 25,000 and assembly department $ 35,000. Machine hours for cutting department 4,000 hours and Assembly department 2,000. Calculate the plantwide overhead allocation rate using DLH

2. Calculate the cutting department overhead allocation rate using machine hours

3. Calculate the assembly department overhead allocation rate using DLH