Answer:
Acclaim Inc.
                                          Basic Trophies     Deluxe Trophies 
Budgeted unit cost:
a. using single-plant o/h rate   $17.60                  $28.80
b. using departmental rates    $17.42                  $29.16
c. using ABC                            $18.26                  $27.48
d. They show different costs because the overhead rates are based on different parameters.
I recommend ABC system.  It is more fair because the overhead rates are based on product line's activity usage instead of an arbitrary figure.
Explanation:
a) Data and Calculations:
                                          Basic Trophies     Deluxe Trophies        Total
Budgeted production               10,000                   5,000              15,000
Batches                                         200                        50                   250
                                          Basic Trophies     Deluxe Trophies        Total
Forming Department            $60,000              $35,000           $95,000
Direct manufacturing labor $30,000              $20,000           $50,000
Assembly
Direct materials                    $5,000                $10,000            $15,000
Direct manufacturing labor  15,000                  25,000             40,000
Total direct costs              $110,000                $90,000        $200,000
Overhead costs                  66,000                   54,000           120,000
Total production costs    $176,000               $144,000        $320,000
Budgeted production          10,000                    5,000 
Budget unit costs               $17.60                  $28.80
Overhead rate
Total overhead/total direct costs = $120,000/$200,000 = $0.60
                                                              Basic        Deluxe        Total
                                                          Trophies    Trophies
Forming department:
Overhead costs Setup $48,000
General overhead        $32,000
Total overhead costs   $80,000
Overhead rate = $80,000/$145,000 = $552
  Assembly department
General overhead         $40,000/$55,000 = $0.727
                                          Basic Trophies     Deluxe Trophies        Total
Forming Department            $60,000              $35,000           $95,000
Direct manufacturing labor $30,000              $20,000           $50,000
Total direct costs                 $90,000              $55,000          $145,000
Overhead costs                     49,680                 30,360              80,040
Total departmental costs  $139,680               $85,360         $225,040
Assembly
Direct materials                    $5,000                $10,000            $15,000
Direct manufacturing labor  15,000                  25,000             40,000
Total direct costs               $20,000                $35,000          $55,000
Overhead costs                    14,540                   25,445            39,985
Total departmental costs  $34,540                $60,445          $94,985
Total production costs     $174,220               $145,805       $320,025
Budgeted production          10,000                    5,000 
Budget unit costs               $17.42                  $29.16
                                          Basic Trophies     Deluxe Trophies        Total
Forming Department            $60,000              $35,000           $95,000
Direct manufacturing labor $30,000              $20,000           $50,000
Assembly
Direct materials                    $5,000                $10,000            $15,000
Direct manufacturing labor  15,000                  25,000             40,000
Total overhead allocated  $72,600                 $47,400        $120,000
Total production costs    $182,600                $137,400       $320,000
Budgeted production          10,000                    5,000 
Budget unit costs                $18.26                  $27.48
Overhead costs allocation:
                                                             Basic        Deluxe        Total
                                                          Trophies    Trophies
Forming department:
Overhead costs Setup $48,000/250  $38,400  $9,600     $48,000
General overhead  $32,000/$50,000   19,200   12,800       32,000
Assembly department
General overhead $40,000/$40,000   15,000   25,000      40,000
Total overhead allocated                    $72,600 $47,400   $120,000