The following data relates to Spurrier Company's estimated amounts for next year.

Estimated: Department 1 Department 2
Manufacturing overhead costs $1,300,000 $3,500,000
Direct labor hours 550,000 DLH 800,000 DLH
Machine hours 100,000 MH 34,000 MH.

What is the company's plantwide overhead rate if direct labor hours are the allocation base?

Aaron corporation, which has only one product, has provided the following data concerning its most recent month of operations: selling price $ 102 units in beginning inventory 0 units produced 4,900 units sold 4,260 units in ending inventory 640 variable costs per unit: direct materials $ 20 direct labor $ 41 variable manufacturing overhead $ 5 variable selling and administrative expense $ 4 fixed costs: fixed manufacturing overhead $ 64,200 fixed selling and administrative expense $ 2,900 the total contribution margin for the month under variable costing is: