PROBLEM 2–17 Plantwide and Departmental Predetermined Overhead Rates; Overhead Application LO2–1, LO2–2 Wilmington Company has two manufacturing departments—Assembly and Fabrication. It considers all of its manufacturing overhead costs to be fixed costs. The first set of data that is shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year—Job Bravo.

Estimated Data Assembly Fabrication Total

$600,000 $800,000 $1,400,000

. 50,000 30,000 80,000

. . . 20,000 100,000 120,000 Job Bravo Direct labor-hours Machine-hours page 97 Direct labor-hours required to support estimated output Fixed overhead cost Variable overhead cost per direct labor-hour Assembly Fabrication Total . . . . . . 11 3 14 . . . . . . . . . 3 6 9 Required:
1. If Wilmington used a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to Job Bravo?
2. If Wilmington uses departmental predetermined overhead rates with direct labor-hours as the allocation base in Assembly and machine-hours as the allocation base in Fabrication, how much manufacturing overhead would be applied to Job Bravo?