How does Wilkersons existing cost system operate? What is the allocation base for manufacturing overhead under its existing cost system?

2,152,500 271,250 458,000 100% 13% 21% Sales Direct Labor Expense Direct Material Expense MOH Machine related Exps 336,000 Setup Labor 40,000 Receiving&Production Control 180,000 Engineering 100,000 Pack. & Ship. 150,000 Total MOH Gross Margin General Selling and Administrative Exps Operating Income (pre-tax) 806,000 617,250 559,650 57,600 37% 29% 26% 3% Valves DL Cost DM Cost MOH (300%) Standard Unit Cost 10.00 16.00 30.00 Pumps 12.50 20.00 37.50 70.00 Flow Controllers 10.00 22.00 30.00 62.00 56.00 Target Selling Price Planned Gross Margin (%) 86.15 35.00% 107.69 35.00% 95.38 35.00% Actual Selling Price Actual Gross Margin (%) 86.00 34.88% 87.00 19.54% 105.00 40.95% Materials Per unit Quantity 2 2 Valves Rate $ 2.00 $ 6.00 Total | Quantity $ 4.00 3 $ 12.00 2 Pumps Rate $ 2.00 $ 7.00 $ $ Total 6.00 14.00 Flow Controllers Quantity Rate Total 4 $ 1.00 $ 4.00 5 $ 2.00 $ 10.00 1 $ 8.00 $ 8.00 10 $ 22.00 Material Costs Per Unit $ 16.00 $ 20.00 Direct Labor per unit DL $'s per unit (@ $25/DLH) 0.40 10.00 0.50 12.50 0.40 10.00 $ $ $ Machine Hours per unit 0.50 0.50 0.30 Flow Controllers 4,000 1,200 Production (units) Machine Hours Production Runs Number of Shipments Hours of Engineering Work Valves 7,500 3,750 10 10 250 Pumps 12,500 6,250 50 Total 24,000 11,200 160 300 1,250 100 70 220 375 625 2,152,500 271,250 458,000 100% 13% 21% Sales Direct Labor Expense Direct Material Expense MOH Machine related Exps 336,000 Setup Labor 40,000 Receiving&Production Control 180,000 Engineering 100,000 Pack. & Ship. 150,000 Total MOH Gross Margin General Selling and Administrative Exps Operating Income (pre-tax) 806,000 617,250 559,650 57,600 37% 29% 26% 3% Valves DL Cost DM Cost MOH (300%) Standard Unit Cost 10.00 16.00 30.00 Pumps 12.50 20.00 37.50 70.00 Flow Controllers 10.00 22.00 30.00 62.00 56.00 Target Selling Price Planned Gross Margin (%) 86.15 35.00% 107.69 35.00% 95.38 35.00% Actual Selling Price Actual Gross Margin (%) 86.00 34.88% 87.00 19.54% 105.00 40.95% Materials Per unit Quantity 2 2 Valves Rate $ 2.00 $ 6.00 Total | Quantity $ 4.00 3 $ 12.00 2 Pumps Rate $ 2.00 $ 7.00 $ $ Total 6.00 14.00 Flow Controllers Quantity Rate Total 4 $ 1.00 $ 4.00 5 $ 2.00 $ 10.00 1 $ 8.00 $ 8.00 10 $ 22.00 Material Costs Per Unit $ 16.00 $ 20.00 Direct Labor per unit DL $'s per unit (@ $25/DLH) 0.40 10.00 0.50 12.50 0.40 10.00 $ $ $ Machine Hours per unit 0.50 0.50 0.30 Flow Controllers 4,000 1,200 Production (units) Machine Hours Production Runs Number of Shipments Hours of Engineering Work Valves 7,500 3,750 10 10 250 Pumps 12,500 6,250 50 Total 24,000 11,200 160 300 1,250 100 70 220 375 625