The cost object of the plant-wide overhead rate method is "The unit of product"
Explanation:
Unit cost is the total production cost divided by the number of units manufactured. A company usually produces similar products in lots with hundreds or thousands of units per batch.
An overall overhead rate for the entire plant is a single level used only to allocate or assign all overhead production costs for a company to its output of production. Products for easier operation, such as assembly, can be allocated overhead at a level of $20 per hour of direct work.
