When calculating the departmental overhead rate, the numerator should be?

A.) The total estimated departmental overhead cost

B.) The total amount of departmental allocation base

C.) The total budgeted overhead cost

D.) The actual quantity of the departmental allocation base used by the job

Tasty Bakery produces donuts which go through two operations, mixing and baking, before it is ready to be packaged. Next year's expected costs and activities are shown below. Direct labor hours Machine hours Overhead costs Mixing 300,000 DLH 1,000,000 MH $500,000 Baking 70,000 DLH 800,000 MH $400,000 26. Required information Compute Tasty's departmental overhead rate for the mixing department based on direct labor hours. O $1.50 per DLH $5.00 per DLH $0.75 per DLH $0.60 per DLH O $1.67 per DLH