The controller for Washington Co. established the following overhead cost pools and cost drivers:
			Estimated
	Budgeted		Cost Driver
Overhead Cost Pool	Overhead	Cost Driver	Level
Quality controls	$60,000	# of inspections	2,000	inspections
Machine setups	$100,000	# of setups	20,000	setups
Other overhead costs	$90,000	# of machine hrs	2,500	machine hrs
Total overhead costs	$250,000
A recent order for sailboats used:
Quality inspections	400	inspections
Machine setups	2,500	setups
Machine hours (MHs)	300	machine hours

Required:

a. What is the overhead rate per machine hour if the number of machine hours (MHs)

is used as a single cost driver under traditional costing system?

b. Utilizing traditional costing, how much overhead is assigned to the order

based on machine hours as a single cost driver?

c. Utilizing ABC, how much total overhead is assigned to the order?