Willey Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following:

Factory manager's salary		210,000
Factor utility cost		70,000
Factory Supplies		20,000
Total Overhead Costs		300,000

Willey uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows:

Cups		300 hours
Tablecloths		750 hours
Bottles		950 hours
Total Machine Hours		2,000

A) Find the Allocation Rate and Weight of Base of each product

Product	Allocation Rate	X	Weight of Base	=	Allocated Cost
Cups		X		=
Tablecloths		X		=
Bottles		X		=
Total		X		=