1. Cascade Construction Company creates custom-made waterfall landscapes. The firm reports the cost of client contracts using a normal absorption job-order costing system, and previously allocated all overhead on the basis of labor hours. They now calculate separate predetermined overhead rates for design hours and construction hours. For the current year, they projected 15,000 design hours and 34,000construction hours, which they used to allocate 146,000 of overhead related to design and $569,000 of overhead related to construction.

Indicate the reported overhead allocated to a job that requires 90 design hours and 50 construction hours, under the current accounting system(rounded to the nearest dollar):

2. Cascade Construction Company creates custom-made waterfall landscapes. The firm reports the cost of client contracts using a normal absorption job-order costing system, and previously allocated all overhead on the basis of labor hours. They now calculate separate predetermined overhead rates for design hours and construction hours. For the current year, they projected 23,000 design hours and 46,000construction hours, which they used to allocate 187,000 of overhead related to design and $312,000 of overhead related to construction.

Job XYZ requires 70 design hours. How many construction hours must Job XYZ require in order to guarantee that the job receives the same overhead under the current and previous accounting systems?