Multiple Overhead Rates. Noel’s Bulk Fabricators (NBF) produces a varied product line in a highly auto¬ mated facility without the use of direct labor. A large number of bulky materials are used, and weight-related material handling costs are high. Some jobs use much bulky material and little machine time, and others use the opposite mix. Because no single base for a predetermined overhead rate provides NBF with reliable product cost information, overhead is classified into two cost pools, and two predetermined overhead rates are used. For 19A, it is estimated that total overhead costs will consist of $525,000 of overhead related to materials and $900,000 of overhead related to machine usage. Total machine usage is expected to be 3,600 hours for the year, and the total weight of materials used is expected to be 300 tons.

Job 103, which was completed early in the year 19A, required 70 hours of machine time and four tons of materials with a direct material cost of $22,000.

Required:

(1) Calculate the predetermined overhead rates for 19A.

(2) Prepare a completed job cost sheet for Job 103.