Xie Company identified the following activities, costs, and activity drivers for 2015. The company manufactures two types of go-karts: Deluxe and Basic.

Activity	Expected Cost		Expected Activity
Handling materials	$	625,000	100,000	parts
Inspecting product		900,000	1,500	batches
Processing purchase orders		105,000	700	orders
Paying suppliers		175,000	500	invoices
Insuring the factory		300,000	40,000	square feet
Designing packaging		75,000	2	models

Required:
1.	Compute a single plantwide overhead rate assuming that the company assigns overhead based on 125,000 budgeted direct labor hours.

2.	In January 2015 the Deluxe model required 2,500 direct labor hours, and the Standard model required 6,000 direct labor hours. Assign overhead costs to each model using the single plantwide overhead rate. (Round "OH cost" answers to 2 decimal places.)