2014 Budget

	Machining Department		Finishing Department
Manufacturing overhead costs	$10,000,000			$8,217,000
Direct manufacturing labor costs	$910,000			$4,150,000
Direct manufacturing labor-hours	34,000			175,000
Machine-hours	200,000			33,000

2.

What is the budgeted manufacturing overhead rate in the machining department? In the finishingdepartment?

3.

During the month of January, the job-cost record for Job 431 shows the following:

	Machining Department			Finishing Department
Direct materials used		$15,000			$5,000
Direct manufacturing labor costs		$500			$1,400
Direct manufacturing labor-hours		50			70
Machine-hours		160			15

Compute the total manufacturing overhead cost allocated to Job 431.

4.

Assuming that Job 431 consisted of 300 units of product, what is the cost per unit?