Rivera Company Manufactured Two Products, a and B, During April

Rivera Company manufactured two products, A and B, during April.For purposes of product costing, an overhead rate of $2.00 per direct-labor hour was used, based on budgeted annual factory overhead of $500,000 and 250,000 budgeted annual direct-labor hours, as follows: $\begin{array}{lrr}&\text { Budgeted }&\text { Budgeted }\\&\text { Overhead }&\text { Hours }\\\text { Department 1 } & \$ 300,000 & 200,000 \\\text { Department 2 } & 200,000 & 50,000\\&\$500,000&250,000\end{array}$ The number of labor hours required to manufacture each of these products was: $\begin{array}{ccc}&\text { Product A }&\text { Product B }\\\text { In Department 1 } & 3 & 1 \\\text { In Department 2 } & {1} & 3 \\\text { Total } & {3}&{4}\end{array}$ During April, production units for products A and B were 1,000 and 3,000, respectively.
Required:
(1) Using a plantwide overhead rate, what are total overhead costs assigned to products A and B, respectively?
(2) Using departmental overhead rates, what are total overhead costs assigned to products A and B, respectively?
(3) Assume that materials and labor costs per unit of Product B are $10 and that the selling price is established by adding 40% of total costs to cover profit and selling and administrative expenses.What difference in selling price would result from the use of departmental overhead rates?