Data Table Usage of Cost Drivers by Customer X Contract Department Cost Driver Manufacturing Overhead in 2017 Northern Holden Motors Motors Jarrin Auto Design CAD-design-hours $ 44,100 120 210 90 Engineering Engineering-hours 33,150 80 50 260 240,000 Production Machine-hours 90 2,000 910 $ 317,250 Total Print Done Total hours per dept. Manufacturing overhead rate by dept. Manufacturing overhead per dept. CP's 2017 manufacturing overhead rates by department are as follows: Department Design Engineering Production Manufacturing Overhead Rate (by Department) per per per