28. (12 Points) The Dougherty Furniture Company manufactures ta tables. In March, the two production ment 100 and 8,000 departments had budgeted allocation bases of 6,000 direct manufacturing labor-hours in Departm month were $36,000 and $64.000. he budgeted manufacturing overheads for departments were0, respectivel. For lob A, the actual costs incurred in the two Departme Department 200 Direct materials purchased on account Direct materials used on Job A Direct manufacturing labor $177,500 12,500 42,000 8,000 9,000 4,750 3,750 $110,000 52,000 Direct Labor Used on Job A Indirect manufacturing labor Indirect materials used Lease on equipment Utilities 11,000 7,500 16,250 1,000 Job A incurred 300 machine-hours in Department 100 and 500 manufacturing labor-hours in Department 200. The company uses a budgeted overhead rate to value production. Required: Determine the budgeted manufacturing overhead rate for each department. a. monufachuring overheod -Deportment 100-36, 007 6,000oger mech ne hour manufac, uring (ve' heod-b eport ment a00 : 0/ 8,000 per mochine hour b. Write the necessary journal entries to transfer Job A from Department 100 to Department 200. 0bas c. Write the necessary journal entry to move Job A to Finished Goods