Discuss, utilizing your personal experience and / or other life applicable examples as your source. This is not a research paper. It is more of an introspective personal reflection.

• You are to choose a moment in life that was profound or proved to be challenging. Explain that moment or event concisely, without using more than a paragraph or two.
• Then, you are to explain why that posed a psychological challenge for you or how it was such a profound moment in your life. How did it change your life hence forth?
• Conclude by describing how you would do things differently for a better outcome if you could re-live that moment. Or, tell me how this moment can be a benefit to others in your life.
• Please have a relevant and creative title. (Not Included in the 500 word max)
• I appreciate more of your insight and personal understanding rather than telling me vocabulary definition. Thus, avoid doing such.
• Your grammar should reflect a college level writing. Thus, you will be deducted for grammatical and spelling errors. Please proofread!
• Don’t get too wordy by beating around the bush. Stay concise and get to your point.
• Please limit the discussion to a 500 word maximum per discussion assignment. If it is over the maximum, the assignment will not be graded.

Sportway Inc. produces high-quality tennis racquets and golf clubs using a patented forming process and high-quality hand-finishing. Products move through two production departments: Forming and Finishing. The company uses departmental overhead rates to allocate overhead costs. Overhead is allocated based on machine-hours in Forming and direct labour cost in Finishing. Information related to estimated volumes and denominator values for the coming year are provided below:

 Tennis RacquetsGolf Clubs  Annual production and sales 5,200  8,300   Direct materials per unit$4.70 $3.60   Direct labour cost per unit:        Forming Department$10.00 $4.50   Finishing Department$4.50 $6.00   Machine hours per unit:        Forming Department 0.75  0.25   Finishing Department 0.25  0.50  

In addition, the firm budgets manufacturing overhead at $55,000 in the Forming Department and $47,000 in the Finishing Department.

Required:1.Determine the overhead application rate for each department. (Round your answers to 2 decimal places.)

2.Determine the total cost per unit of tennis racquets and golf clubs. (Round your answers to 2 decimal places.)