三、25%
Solar Corporation manufactures plastic chairs and tables and operates at capacity. The controller has asked you to compare plant-wide, department, and activity-based cost allocation.
Solar Corporation’s budgeted manufacturing costs for 2018 are given in the following tables.

Other information follows:
Setup costs in each department vary with the number of batches processed in each department. The budgeted number of batches for each product line in each department is as follows:
Supervision costs in each department vary with direct manufacturing labor costs in each department.
Required: