1. a. Manufacturing overhead cost is assigned to the jobs on the basis of direct labor cost. Plantwide overhead rate (estimated total manufacturing overhead of all departments /estimated total direct labor cost of all departments)100 $1,440,000/ $900,000 ) * 100 160% b. Manufacturing overhead cost to be applied to the Hastings job Total direct labor cost of Hastings job from all departments plantwide overhead rate $21,200 * 160%-$33,920 2. a. Calculation of separate predetermined overhead rate in each department Predetermined overhead rate Departmentsestimated manufacturing overhead /estimated direct labor cost) 100 ] 180% I (S540,000 S300,000)*100] 400% (S800,000 $200,000) 100 ] 25% [ (S100,000 $400,000) 100] utting Machining mbly b. Calculation of manufacturing overhead cost that would have been applied to the Hastings job. Manufacturing overhead applied to Hastings job [ Direct labor cost of Hastings job predetermined overhead rate ] $11,700 [ $6,500 * 180%) S6,800 [$1.700 * 400%) S3.250 [ $13,000 * 25%) utting mbly Total manufacturing overheads applied If you have any doubts then please ask in the comments section. S21.750