Calculate the single rate allocation rate.

also, please calculate allocated MOH.

4-22 Actual costing, normal costing, accounting for manufacturing overhead. Dakota Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. Dakota allocates manufacturing overhead costs using direct manu- facturing labor costs. Dakota provides the following information: Budget for 2017 Actual Results for 2017 Direct material costs $2,250,000 $2,150,000 1,700,000 1,650,000 Direct manufacturing labor costs Manufacturing overhead costs 3,060,000 3,217,500