TSC uses job costing and applies overhead using a normal costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000. Direct Materials $200 250 Job 400 Job 401 Job 402 Direct Labour Cost $800 200 600 Direct Labour Hours 40 10 32 500 What is the overhead allocation rate? $21/hour $10/hour $16/hour $18/hour Question 16 2.5 pt Costs assigned to an activity pool for teaching children to swim at the regional park are $2,700 per month. Number of students is chosen as the cost driver. On average, 300 students take swim lessons monthly. What is the ABC allocation rate for this activity? Not enough information given $27.00 $9.00 $0.90