Textra produces parts for a machine manufacturer. Parts go through two departments, Molding and Trimming. The company budgets overhead cost of \(\$ 240,000\) in the Molding department and \(\$ 200,000\) in the Trimming department. The company budgets 16,000 machine hours \((\mathrm{MH})\) in Molding and 25,000 direct labor hours (DLH) in Trimming. Actual production information follows.

Required

1. Compute the plantwide overhead rate using direct labor hours as the allocation base.

2. Determine the overhead cost per unit for each part using the plantwide rate.

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Part 2. Part X. Totals. Number of Units 3,000 4,000 Molding Department Hours per Unit 2.0 MH per unit 2.5 MH per unit Total Hours 6,000 MH 10,000 MH 16,000 MH Trimming Department Hours per Unit 3 DLH per unit 4 DLH per unit Total Hours 9,000 DLH 16,000 DLH 25,000 DLH