1. Cardi has two manufacturing departments - A & B and uses departmental rates for applying overhead. The total estimated fixed overhead for A is $1633, the variable rate per direct labor hour for A is $6. The total estimated fixed overhead for department B is $1486, the variable rate per machine hour for B is $4. They expect a total of 424 direct labor hours and 13 machine hours for the period. The following information pertains to Job 4:

A B

Direct materials $431 $416

Direct labor $481 $6

Job 4 incurred 5 direct labor hours and 8 machine hours

What is the total overhead for department A applied to job 4?

ONLY round your final answer to 2 decimal places. Do not round intermediate calculations.

Hint: Remember whether we use estimated or actual data to compute our predetermined overhead rate, THEN consider which activity is used to allocate variable overhead for department A, review how to compute a predetermined overhead rate for a mixed cost and then which data (estimated or actual) we use to apply it.

2. Cardi has two manufacturing departments - A & B and uses departmental rates for applying overhead. The total estimated fixed overhead for A is $1299, the variable rate per direct labor hour for A is $1. The total estimated fixed overhead for department B is $1152, the variable rate per machine hour for B is $1. They expect a total of 703 direct labor hours and 15 machine hours for the period.

The following actual information pertains to Job 4:

A B

Direct materials $444 $617

Direct labor $589 $3

Job 4 incurred 6 direct labor hours and 3 machine hours

What is the predetermined overhead rate for department A?

Hint:Remember whether we use estimated or actual data to compute our predetermined overhead rate, THEN consider which activity is used to allocate variable overhead for department A and lastly review how to compute a predetermined overhead rate for a mixed cost.

Round ONLY your final answer to 2 decimal places.Do not round intermediate computations.

3. If a job requires Direct Labor of $427, Direct Materials of $427, Manufacturing Overhead of $651, and Marketing costs of $342 for 53 units, what is the product cost per unit?

4. A company uses a job-order costing system with overhead applied to products plant-wide on the basis of direct labor hours. For the upcoming year, they estimated total manufacturing overhead cost (both fixed & variable) at $4246 and total direct labor hours of 871. During the year actual overhead incurred was $2361 and 1450 direct labor hours were used. Calculate the predetermined overhead rate. Round ONLY your final answer to 2 decimal places. Do not round intermediate computations

Hint: Consider whether we use the estimated or actual data to compute the predetermined rate - think of WHEN we compute it