Multiple Overhead Rates. Smith Tool Shop has a diverse product line, with some jobs requiring much labor and little machine use and others requiring the opposite mix. Because no single base for a predetermined overhead rate provides STS management 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 $200,000 of overhead related to the usage of direct labor hours and S300,000 of over¬ head related to machine usage. Total machine usage is expected to be 4,000 hours for the year, and total direct labor hours are expected to be 16,000.

Job 345, which was completed early in the year 19A, required $1,000 of direct material, 30 hours of labor at $10 per hour, and 10 hours of machine time.
Required:
(1) Calculate the predetermined overhead rates for 19A.
(2) Prepare a completed job cost sheet for Job 345.