$4-17$ Materials Mach Set$-$up Ins Parts Total OH $$$$50,000$$$162,500$$$600,000$$$812,500$ Alloc # pts # setups # pts Basic $302530200,000$ Prof $704070200,000$ OH Rate $$$$16$$$5$$$1$ a$)$ Basic OH $$$$-$ Prof OH $$$$-$ b$)$ Basic Prof $200000$ Total $ P Unit $(200$K$)$ Total $ P Unit $(200$K$)4-15$ Single $$$$325,000$$$1\mathrm{.}63$$$487,500$$$2\mathrm{.}444-16$ Mult $$$$217,500$$$1\mathrm{.}09$$$391,875$$$1\mathrm{.}964-17$ ABC $$$$-$$$-$$$-$$$-$