The Hampshire Company Produces 9 Volt Batteries and AAA Batteries

Multiple Choice

The Hampshire Company produces 9 volt batteries and AAA batteries. The Hampshire Company uses a plant-wide rate to apply overhead based on direct labour hours. The following data is given:
$\begin{array}{|c|c|}\hline \text { Actual overhead } & \$ 325,000 \\\hline \text { Estimated overhead } & \$ 350,000 \\\hline \text { Estimated activity: } & \\\hline \text { 9 volt battery } & 100,000 \quad \text { direct labour hours } \\\hline \text { AAA battery } & 400,000 \text { direct labour hours } \\\hline \text { Actual activity: } & \\\hline 9 \text { volt battery } & 125,000 \quad \text { direct labour hours } \\\hline \text { AAA battery } & 400,000 \quad \text { direct labour hours } \\\hline \text { Units produced: } & \\\hline 9 \text { volt battery } & 500,000 \\\hline \text { AAA battery } & 250,000 \\\hline\end{array}$
-Refer to the figure.How much overhead is applied to 9 volt batteries and AAA batteries (rounded to two decimal places) ,respectively?

A) $70,000; $280,00
B) $81,250; $260,000
C) $87,500; $280,000
D) $90,000; $300,000