The sawtooth leather company manufactures leather handbags and moccasins. for simplicity, the company has decided to use a single plantwide factory overhead rate method to allocate factory overhead. handbags = 60,000 units, 2 hours of direct labor moccasins = 40,000 units, 3 hours of direct labor total budgeted factory overhead cost = $360,000 calculate the amount of factory overhead to be allocated to each unit using direct labor hours. round your answers to two decimal places, if

5. understanding marginal and average tax rates consider the economy of citronia, where citizens consume only oranges. assume that oranges are priced at $1 each. the government has devised the following tax plans: plan a • consumption up to 1,000 oranges is taxed at 50%. • consumption higher than 1,000 oranges is taxed at 20%. plan b • consumption up to 2,000 oranges is taxed at 15%. • consumption higher than 2,000 oranges is taxed at 60%. use the plan a and plan b tax schemes to complete the following table by deriving the marginal and average tax rates under each tax plan at the consumption levels of 300 oranges, 1,200 oranges, and 3,000 oranges, respectively. consumption level plan a plan b (quantity of oranges) marginal tax rate average tax rate marginal tax rate average tax rate (percent) (percent) (percent) (percent) 300 1,200 3,000 complete the following table by indicating whether each plan is a progressive tax system, a proportional tax system, or a regressive tax system. progressive proportional regressive plan a plan b