Orange County Chrome Company manufactures three chrome-plated products—automobile bumpers, valve covers, and wheels. These products are manufactured

Orange County Chrome Company manufactures three chrome-plated products—automobile bumpers, valve covers, and wheels. These products are manufactured in two production departments (Stamping and Plating). The factory overhead for Orange County Chrome is $220,800.
The three products consume both machine hours and direct labor hours in the two production departments as follows:
Direct Labor Hours Machine Hours
Stamping Department
Automobile bumpers 560 800
Valve covers 300 560
Wheels 340 600
1,200 1,960
Plating Department
Automobile bumpers 170 1,170
Valve covers 180 710
Wheels 175 760
525 2,640
Total 1,725 4,600
The management of Orange County Chrome Company now plans to use the multiple production department factory overhead rate method. The total factory overhead associated with each department is as follows:
1
Stamping Department
$115,200.00
2
Plating Department
105,600.00
3
Total
$220,800.00