The controller for Ocean Sailboats Inc., a company which uses an automated process to make sailboats, established the following overhead cost pools and cost drivers: 
A recent order for sailboats used: 
Required:
1. What is the overhead rate per machine hour if the number of machine hours is used as a single cost driver under traditional costing system?
2. Utilizing traditional costing, how much overhead is assigned to the order based on machine hours as a single cost driver?
3. Utilizing ABC, how much total overhead is assigned to the order?
Definitions:
Third-Party Candidate
A candidate running for political office who represents neither of the two major political parties, often bringing alternative issues or perspectives into elections.
1924
A year marked by significant events in global history, including the implementation of immigration restrictions in the United States and the first Winter Olympics in France.
Robert La Follette
An American political leader and reformer, active in the late 19th and early 20th centuries, who was a founder of the Progressive Movement.
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