1. JYD corp has two departments assembly and finishing the following are data available for two departments in 2021.

			Assembly		Finishing
Machine hours per unit	10	hr	5	hr
Direct labor hours		2	hr	1	hr
Budgeted (estimated)FOH	325,000	hr	175,000	hr
Budgeted machine hours	15,000	hr	2,500	hr
Budgeted direct labor hours	3,000	hr	2,000	hr

• Using plant-wide FOH rate based on direct labor, how much is the FOH rate per unit?
• Assume in Assembly department, machine hours is the basis in calculating the FOH rate what is the departmental FOH rate per unit
• Assume in the Finishing Department, direct labor hours are the basis in calculating the FOH rate. What is the departmental FOH rate per unit?

2. Peter co. makes shirts that it sells to retailers. The company uses a job-order costing system in which predetermined overhead rates are used to apply factory overhead costs to jobs. The predetermined rate in the sewing department is based on machine hours and in cutting department is based on direct labor cost. The following estimates are made at the beginning of the year:

Sewing Cutting Direct Labor Hours 24,000 120,000 Machine Hours 140,000 10,000 Direct Material Cost 1,020,000 1,300,000 Direct Labor Cost Factory Overhead Cost 260,000 1,204,000 840,000 1,470,000 Job 101 was started on Feb 1 and completed on Feb 25. The company's cost records show the following information concerning the job. Sewing Cutting Direct Labor Hours 60 170 Machine Hours 220 40 Material Used 940 664 Direct Labor Cost 580 1,360 At the end of the year, the records of the company show the actual cost and data for all the jobs worked during the year. Sewing Cutting Direct Labor Hours 20,000 124,000 Machine Hours 130,000 18,000 Direct Material Cost 860,000 1,360,000 Direct Labor Cost 216,000 872,000 Factory Overhead Cost 1,140,000 1,500,000