Wheeler Place (WP) designs and produces automotive parts. In 2017, actual variable manufacturing overhead is $296,100. WP's simple costing system allocates variable manufacturing overhead to its three customers based on machine-hours and prices its contracts based on full costs. One of its customers has regularly complained of being charged noncompetitive prices, so WP's controller Duncan Everett realizes that it is time to examine the consumption of overhead resources mon closely. He knows that there are three main departments that consume overhead resources: design, production, and engineering. Interviews with the department personnel and examination of time records yield the following detailed information (Click the icon to view the information.) Read the requirements. Machine Overhead Hours Used Customer Allocated Rural Motors Holden Motors Mystiland Auto Enter any number in the edit fields and then click Check Answer. X Data Table Usage of Cost Drivers by Customer Contract Manufacturing Rural Holden Mystiland Department Cost Driver Overhead in 2017 Motors Motors Auto CAD-design-hours $ Design 44,100 120 210 90 Engineering Engineering-hours 42,000 85 75 260 210,000 Production Machine-hours 130 2,400 970 $ 296,100 Total Print Done /Machine hours Total Manufacturing overhead Manufacturing overhead rate $ 84.60 /3500 $ 296,100.00