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ICI CHE TUTTO IL CENTE CHu questom CITRS, very und Me UNTIS HOLCI we example in ure text Check your worksheet by changing the total fixed manufacturing overhead cost for the Milling Department in the Data area to $300,000, keeping all other data the same as in the original example. If your worksheet is operating properly, the total cost of Job 407 should now be $2,350. If you do not get this answer, find the errors in your worksheet and correct them. bok Miling Miling 4 3 Data 4 Markup on job cost 75% S 6 Department 7 Assembly 8 Machine-hours 60,000 3,000 9 Direct labor hours 8,000 80,000 10 Total food manufacturing overhead cost $390,000 $500,000 11 Variable manufacturing overhead per machine-hour $2.00 12 Variable manufacturing overhead per direct labor hour $3.75 13 14 Cost summary for Job 407 Department 15 Assembly 16 Machine hours 90 17 Direct labor hours 5 20 18 Direct materials $800 $370 19 Direct labor cost $70 $280 20 21 Enter a fomula into each of the cells marked with a ? below 22 23 Step 1: Calculate the estimated total manufacturing overhead cost for each department Milling Assembly 25 Total foed manufacturing overhead cost $390,000 $500,000 26 Variable manufacturing overhead per machine-hour or direct labor-hour $2.00 $3.75 27 Total machine-hours or direct labor-hours 60.000 80,000 28 Total variable manufacturing overhead $120.000 $300.000 29 Total manufacturing overhead $510,000 $800,000 30 31 Step 2: Calculate the predetermined overhead rate in each department Milling Assembly $510,000 $800,000 33 Total manufacturing overhead 34 Total machine-hours or direct labor hours 60,000 80,000 $8.50 35 Predetermined overhead rate per machine-hour or direct labor-hour $10.00 36 37 Step 3: Calculate the amount of overhead applied from both departments to Job 407 38 Milling Assembly $8.50 $10.00 39 Predetermined overhead rate per machine-hour or direct labor-hour 90 40 Machine-hours or direct labor-hours for the job $765.00 $200.00 41 Manufacturing overhead applied 24 32 20 42 total loh cost for Ioh 407 20 UU sa $765.00 T.00 20 $200.00 3 TOT U pe YTO URUNG MUONIO 40 Machine-hours or direct inborhoun for the job 41 Manufacturing overhead applind 43 Step 4: Calculate the total job cost for Job 407 44 45 Direct materials 46 Direct labor cost 47 Manufacturing overhead applied 45 Total cost of Job 407 49 50 Step 5: Calculate the selling price for Job 407 51 Total cost of Job 407 52 Map 53 Seling price of Job 407 54 SS Ming $800.00 $70,00 $765.00 Assembly $370.00 $280.00 $200.00 Total $1,170.00 $350.00 $965.00 $2.485.00 2.485.00 1.864.00 4,349.00 2. Change the total fixed manufacturing overhead cost for the Milling Department in Data area back to $390,000, keeping all of the other data the same as in the original example. Consider a new job, Job 408, with the following characteristics: B C 1 Chapter 2: Applying Excel 2 3 4 Cost summary for Job 408 Department Miling Assembly 90 5 2 6 6 Machine-hours Direct labor-hours Direct materials cost Direct labor cost 20 300 $ $ 7 8 780 120 $ $ 380 In your worksheet, enter this new data in the cells for Job 407. What is the new selling price for Job 408? (Round your final answer to 2 decimal places.) Selling price for Job 400 3. Without changing the data for the job from requirement 2 above, what is the selling price for Job 408 if the total number of machine- hours in the Assembly Department increases from 3,000 machine hours to 4,000 machine-hours? (Round your final answer to 2 decimal places.) Sating price for Job 408 4. Restore the total number of machine-hours in the Assembly Department to 3,000 machine-hours. And keep the job data the same as it was in Requirement 2. What is the selling price for Job 408 if the total number of direct labor-hours in the Assembly Department decreases from 80,000 direct labor-hours to 40,000 direct labor-hours? (Round your final answer to 2 decimal places.) Selling price for Sob 408