Sheffield Artworks creates hand-painted picture frames. The frames are cast from resin in an automated process. Once the casting is done, talented artisans hand-paint one of fifteen designs on each frame. In the final assembly process, a worker inserts the glass pane and attaches the backing to the frame. Sheffield's budget for the current year, along with the production requirements for two of the frames it produces, are as follows: Department Casting Painting Assembly Direct labor hours 50,000 10,000 Machine hours 19,000 1,000 Manufacturing overhead cost $ 171,000 $ 310,000 $ 44,000 Seasons of Fun Frame Department Casting Painting Assembly Direct labor hours 1 0.25 Machine hours 1.50 0.50 Birth Announcement Frame Department Casting Painting Assembly Direct labor hours 1.50 0.50 Machine hours 0.60 0.20 Using the rate you calculated in part (a) and the production requirements given, calculate the amount of overhead applied to a Seasons of Fun frame and a Birth Announcement frame. (Round overhead rates to 2 decimal places, e.g. 3.54.) Seasons of Fun Birth Announcement Overhead per frame tA $ A