$\backslash$table$[[\backslash$table$[[$consists of the followi$],[$Budgeted$]]],[$Cost Pool,,Allocation Base,Amount$],[$Supervision$,$$$,,],[$Machine usage,$420,000,,],[$Machine setups,$178,000,,],[$Design changes,$162,000,,],[,,$Number of design changes,$27],[,,$Number of setups,$89],[,,$Machine hours,$6,000],[,,$Direct labour hours,$10,000],[,,,],[,,,]]$

Required:

A$.$ Determine the manufacturing overhead rate for each cost pool, using the most appropriate allocation base for each pool.

B$.$ Job A$55$ required $$22,000$ for direct materials, $$10,000$ for direct labour, $1,000$ direct labour hours, $400$ machine hours, $3$ setups, and $2$ design changes. Determine the cost of Job A$55.$

C$.$ AC$2250$ has a standard markup rate of $25\%.$ Calculate the selling price for Job A$55$