Hails Corporation manufactures two products: Product Q21F and Product H44W. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Q21F and H44W. 
Using the plantwide overhead rate, the percentage of the total overhead cost that is allocated to Product H44W is closest to:
Definitions:
Childhood Experiences
Events and influences that occur during childhood, significantly shaping an individual's personality, behavior, and life choices.
Operant Conditioning
A method of learning that involves rewards and punishments for behavior, which influences the likelihood of that behavior's occurrence.
Positive Reinforcement
A method in behaviorism used to increase the likelihood of a desired behavior by following it with the addition of a positive stimulus.
Outspoken
Someone characterized by the willingness to express opinions and thoughts openly and without reservation.
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