The activity-base usage quantities and units produced for the two products follow: Required: 1. Determine a single plantwitlo fartnnw overhead rate based upon direct labor hours. 2. Determine the total and per-unit factery 0 . factory overhead costs allocated to each product, using the plantwide overhead rate in (1). Round per unit amounts to the nearest whole cent. Finishing Department. per direct labor hour rhead costs allocated to each product, using the multiple production department overhead rates in (3). Round per unit amounts to the nearest whole cent. 5. D.