12.4 Camp Company uses a job-order costing system. The company has two departments through which most jobs pass. Selected budgeted and actual data for the past year follow: Department A Department B h47 Budgeted overhead $100,000 $500,000 $110,000 $520,000 Expected activity (direct labor hours) 50,000 10,000 Expected machine hours 10,000 50,000 Actual direct labor hours 51,000 9.000 Actual machine hours 10,500 52.000 During the year, several jobs were completed. Data pertaining to one such job follows: Job 310 Direct materials $20,000 Direct labor cost: Department A (5,000 hours @ $6) $30,000 Department B (1.000 hours @ $6) $ 6,000 Machine hours used: Department A 100 Department B 1,200 Units produced 10,000 Camp Company uses a plant-wide predetermined overhead rate to assign overhead to jobs. Direct labor hours (DLH) is used to compute the predetermined overhead rate. (1) Compute the predetermined overhead rate. (2) Using the predetermined rate, compute the per-unit manufacturing cost of Job 310. (3) Recalculate the unit manufacturing cost for Job 310 using departmental overhead rates. Use direct labor hours for Department A and machine hours for Department B