The Jewnoe Plant Has Two Production Departments: Moulding and Assembly $\begin{array}{lr}\text { Moulding } & \$ 360,000 \\\text { Assembly } & 750,000\end{array}$

The Jewnoe plant has two production departments: Moulding and Assembly.The plant produces two products: A and B.Cost information for the production departments is given below:
$\begin{array}{lr}\text { Moulding } & \$ 360,000 \\\text { Assembly } & 750,000\end{array}$ The following table presents activity information about the departments and products:
$\begin{array}{|c|l|l|l|}\hline & \text { Moulding } & \text { Assembly } & \text { Total } \\\hline \text { Direct labour hours: } & & & \\\hline \text { A } & 10,000 & 20,000 & 30,000 \\\hline \text { B } & 10,000 & 30,000 & 40,000 \\\hline \text { Total } & 20,000 & 50,000 & 70,000 \\\hline \text { Machine hours: } & & & \\\hline \text { A } & 5,000 & 1,000 & 6,000 \\\hline \text { B } & 15,000 & 2,000 & 17,000 \\\hline \text { Total } & 20,000 & 3,000 & 23,000 \\\hline\end{array}$
a.Compute the predetermined overhead rate for each department if Moulding uses machine hours and Assembly uses labour hours.
b.Calculate the per unit overhead rate for each product if 80,000 units of A were produced and 90,000 units of B were produced.