Lansing, Inc., provided the following data for its two producing departments:

		Molding		Polishing		Total
Estimated overhead		$375,000		$80,000		$455,000
Direct labor hours (expected and actual):
Form A		1,000		5,000		6,000
Form B		4,000		15,000		19,000
Total		5,000		20,000		25,000
Machine hours:
Form A		3,400		3,000		6,400
Form B		1,600		2,000		3,600
Total		5,000		5,000		10,000

Machine hours are used to assign the overhead of the Molding Department, and direct labor hours are used to assign the overhead of the Polishing Department. There are 25,000 units of Form A produced and sold and 50,000 of Form B.

Required:

1. Calculate the overhead rates for each department.

Molding	75 (correct)
Polishing	4 (correct)

2. Using departmental rates, assign overhead to the two products and calculate the overhead cost per unit. Round your answers to the nearest cent.

	Unit Overhead Cost
Assigned unit overhead cost for Form A?
Assigned unit overhead cost for Form B?

3. What if the machine hours in Molding were 1,200 for Form A and 3,800 for Form B and the direct labor hours used in Polishing were 5,000 and 15,000, respectively? Calculate the overhead cost per unit for each product using departmental rates. Round your answers to the nearest cent.

Unit Overhead Cost
Form A?
Form B?