Granger Shirt Assembly Company runs a printing operation that produces customized T-shirts. These shirts usually are manufactured with either hand-created embroidery, individual holograms, or customized beaded accessories. Most often the shirts are produced in a small run to satisfy the needs of an individual rock performer, who uses the shirts as a promotional item when his or her band is on tour. Granger currently uses job-order costing in conjunction with normal costing to measure and assign unit costs.

The following information is provided regarding the company's two production departments:

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A. Calculate the predetermined overhead rate for the layout and printing departments.
B. Why would Granger use two different predetermined overhead rates?
C. What is the total cost of job 101 ?
D. What is the total selling price of job 102 ?
E. Granger also started, but did not complete, job 103 during this period. At the end of the period, the balance in the work-in-process account was \(\$ 17,600\), all of which related to job 103. Four hundred labor hours costing \(\$ 8,000\) were worked in the layout department. No work was performed in the printing department. How much in materials costs had been incurred to date for job 103 at the end of this period?

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Estimated MOH cost for the year Activity base for department Budgeted activity for the year Layout Department $180,000 Direct labor hours 10,000 DL hours Printing Department $450,000 Machine hours 9,000 machine hours Three jobs were started during a recent period and two were completed, job 101 and job 102: Materials cost Direct labor cost Labor hours, layout department Machine hours, printing department Job 101 Job 102 $10.200 $24,000 $24,500 $22,000 1,130 220 30 190 The selling price for each job includes a markup on cost of 50%.