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Bronson Case Study Analysis Solution Part 1)To calculate the total cost per package, we need to determine the cost allocation rate as below:Cost Allocation Rate/Predetermined Overhead Rate = Estimated Total Indirect Costs/Estimated Total Direct Labor Hours = 40,125/(10,000*.01 + 50,000*.05) = $15.4327 per labor hourThe total budgeted cost per package is calculated as follows:Bronson Shrimp.