Determining job cost-calculation of predetermined rate for applying overhead by direct labor cost and direct labor hour methods Infiniti Products, Inc., has its factory divided into three departments, with individual factory overhead rates for each department. In each department, all the operations are sufficiently alike for the department to be regarded as a cost center. The estimated monthly factory overhead for the departments are as follows: Forming, \(\$ 64,000\); Shaping, \(\$ 36,000\); and Finishing, \(\$ 10,080\). The estimated production data include the following:

The job cost ledger shows the following data for G35, which was completed during the month:

{Required:}
Determine the cost of G35. Assume that the factory overhead is applied to production orders, based on the following:
1. Direct labor cost 2. Direct labor hours

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Materials used... Direct labor cost Direct labor hours Forming EL $20,000 Shaping $10,000 $16,000 $15,000 800 500 Finishing $10,000 $8,400 350