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Turtle Company Produces T-Shirts Which Go Through Two Operations, Cutting

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Turtle Company produces t-shirts which go through two operations, cutting and sewing, before they are complete. Expected costs and activities for the two departments are shown below. Given this information, the departmental overhead rate for the cutting department based on direct labor hours is $2.69 per direct labor hour (rounded to two decimals).
 Cutting  Sewing  Direct labor hours 250,00075,000DLH DLH  Machine hours 125,000150,000MHMH Overhead costs $500,000$375,000\begin{array}{ccc} & \text { Cutting } & \text { Sewing } \\\text { Direct labor hours } & 250,000 & 75,000 \mathrm{DLH}\\&\text { DLH }\\\text { Machine hours } & 125,000 & 150,000 \mathrm{MH} \\& \mathrm{MH} & \\\text { Overhead costs } & \$ 500,000 & \$ 375,000\end{array}


Definitions:

Seed Leaf

Seed leaf, or cotyledon, is the first leaf or one of the first pair of leaves that develop from the embryo of a seed.

Megaspores

Female spores that develop into female gametophytes in plants.

Ovule

The structure in seed plants that develops into a seed after fertilization, containing the female gametophyte.

Cycads

Ancient group of seed plants characterized by a stout and woody trunk with a crown of large, hard and stiff, evergreen leaves.

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