1)Job X was charged $200 and $250 for direct materials and direct labor, respectively. Its total job cost was $800. A plantwide predetermined overhead rate is used to apply overhead to production based on direct labor dollars. What is the company's plantwide predetermined overhead rate?

Multiple Choice

• 40%
• 44%
• 144%
• 140%

2)Assume a company started and completed numerous jobs during Julytwo of which were Job Y and Job Z. The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine-hours and the rate in the Assembly Department is based on direct labor-hours. The following additional information from the month of July is available for the company as a whole and for Jobs Y and Z:

	Machining	Assembly
Estimated total fixed manufacturing overhead	$ 48,000	$ 30,000
Estimated variable manufacturing overhead per machine-hour	$ 1.50
Estimated variable manufacturing overhead per direct labor-hour		$ 2.00
Estimated total machine-hours to be used	12,000
Estimated total direct labor hours to be worked		10,000

	Machining	Assembly
Job Y
Machine-hours	50
Direct labor-hours		30
Job Z
Machine-hours	40
Direct labor-hours		60

What is the predetermined overhead rate in the Machining Department?

Multiple Choice

• $5.00
• $5.50
• $4.00
• $4.50