Gray Company uses a plantwide overhead rate with machine hours as the allocation base. Use the following information to solve for the amount of machine hours estimated per unit of product Q. 
Definitions:
Group Boundaries
The defined edges or limits of a group that distinguish its members from non-members and help maintain its existing structures and norms.
Measurement
The process of determining the size, length, or amount of something using standard units.
Product Obsolescence
The process by which a product becomes outdated or no longer useful, often due to advances in technology or changes in consumer preferences.
External Adaptation
The process by which an organization adjusts and changes its strategies and operations in response to external environmental factors.
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