1. The Sydney Company uses a predetermined overhead rate in applying overhead to production orders on a direct labor cost basis in department a and on a machine hour basis in department B. At the beginning of the year, the company made the following estimates.

DEPT A DEPT B

direct labor cost 77,0000 57,000

factory overhead 143,000 65,500

direct labor hours 7,800 10,000

Machine hours 3,900 16,200

A. what predetermined Overhead rate would be used in department A?

B.what predetermined overhead rate would be used in department B?

C. What is the total overhead assigned to a job that had 2,000 in direct labor costs in dept A. and 500 machine hours?

2. The following information has been gathered for the Georgia Manufacturing Company for its fiscal year ending december 31:

Actual Manufacturing over head costs 223,000

actual direct labor hours 66,000

actual direct labor costs 456,000

estimated manufacturing overhead costs 225,000

estimated direct labor 445,000

estimated direct labor hours 62,000

what is the actual manufacturing overhead rate per direct labor hour?