Product Data Given in Problem: Product Data Model A Model B Units produced per year 10,000 100,000 Prime costs $150,000 $1,500,000 Direct labor hours 140,000 300,000 Machine hours 20,000 200,000 Production runs 40 60 Inspection hours 800 1,200 Maitenance hours 10,000 90,000 Overhead costs: Set-up costs $270,000 Inspection costs $210,000 Machining $240,000 Maintenance $270,000 Total $990,000 Part 1 Plantwide overhead rate: Total overhead costs Total direct labor hours Plantwide overhead rate per DLH Overhead cost per unit: Model A direct labor hours Plantwide overhead rate per DLH Model A overhead cost Number of units Model A overhead cost per unit Model B direct labor hours Plantwide overhead rate per DLH Model B overhead cost Number of units Model B overhead cost per unit Activity rates: Activity Driver Overhead cost Driver total Activity rate Set-ups Production runs Inspections Inspection hours Machining Machine hours Maintenance Maitenance hours Part 2 Overhead assignment: Model A Model B Set-ups: (Driver x Activity Rate) (Driver x Activity Rate) Inspections: (Driver x Activity Rate) (Driver x Activity Rate) Machining: (Driver x Activity Rate) (Driver x Activity Rate) Maintenance: (Driver x Activity Rate) (Driver x Activity Rate) Total overhead \ Units produced Overhead per unit Part 3 Departmental rates: Model A Model B Department 1 Overhead Rate Machine hours Department 1 Overhead Department 2 Overhead Rate Direct labor hours Department 2 Overhead Total Overhead Units produced during the year Overheach cost per unit