Gulf Inc. manufactures and sells two types of boats, cruiser…

Gulf Inc. manufactures and sells two types of boats, cruisers and bowriders. Gulf’s production schedule for the month of October, in terms of units produced, direct labor hours or DLH per unit, and total DLHs (in all departments) is as follows: Gulf currently applies manufacturing overhead to jobs using a plantwide overhead rate based on plantwide DLHs (see above), but plans to switch to departmental overhead rates based on machine hours (MH) and DLHs. Here are estimated overhead data for the month of October: How much higher or lower is the per-unit manufacturing cost of a cruiser computed using departmental overhead rates rather than a plantwide overhead rate?