Cornerstones of Managerial Accounting 4th Edition by Maryanne Mowen, Don Hansen, Dan Heitger

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Convert Departmental Data to Plantwide Data, Plantwide Overhead Rate, Apply Overhead to Production
At the beginning of the year, Hallett Company estimated the following:
Refer to the information in Cornerstone Exercise 5-24 for data. Now, assume that Hallett has decided to use a plantwide overhead rate based on direct labor hours.
Required:
1. Calculate the predetermined plantwide overhead rate. ( Note : Round to the nearest cent.)
2. Calculate the overhead applied to production for the month of June.
3. Calculate the overhead variance for the month of June.