I can't figure out how to calculate manufacturing overhead applied to production. The company has determined that each drive requires one casing and one circuit with costs of $10 and $25, respectively. In addition it requires 0.6 hours of labor to manufacture a single flash drive. The current lavor rate is $15 per hour. During the year, the company recorded the following actual data:
#of Machine Setup - 9800 set-ups
#of inspections - 10% of Units Produced
#of employee hours worked - 205000 employees
#of units produced - Based on production budget calculation

We do not perform homework or study problems for students, however, I have found a great Manufacturing Overhead primer (http://smallbusiness.chron.com/calculate-allocated-manufacturing-overhead-22425.html) for you from a small business website.