The Alaska plant produces two calculators and has two production departments: assembly and packaging. Information for the products is given below:

The following table presents activity information about the departments and products:

Required:
a. Compute the predetermined overhead rate for each department if Assembly uses labor hours and Packaging uses machine hours.
b. Calculate the per unit cost for each product if departmental overhead rates are used.
c. Compute the predetermined plant-wide overhead rate based on direct labor hours.
d. Calculate the per unit cost of each product if a plant wide overhead rate is used.
e. Calculate the overhead rates for each overhead activity.
f. Calculate the per unit cost of each product if a activity rates are used to assign overhead.

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Total Deluxe Regular Units Produced 30,000 220,000 1,800,000 Prime Costs 180,000 1,620,000 190,000 Direct Labor Hours 15,000 175,000 Number of Setups 75 24 100 18,000 Machine Hours 82,000 100,000 Inspection Hours 4,000 24,000 28,000 Number of Moves 150 75 225 Assembly Packaging Total Direct Labor Hours: Deluxe 12,000 3,000 15,000 Regular 138.000 37.000 175.000 Total 150,000 40,000 190,000 Machine Hours: Deluxe 4,000 14,000 18,000 Regular 8,000 74.000 82.000 Total 12,000 88,000 100,000 Overhead Costs: Setting Equipment 150,000 150,000 300,000 Moving Material 51,000 75,000 126,000 Machining 26,000 164,000 190,000 Inspection 13,000 73.000 86,000 Total 240,000 462,000 702,000