28. (12 Points) The Dougherty Furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 6,000 machine-hours in Department 100 and 8,000 direct manufacturing labor-hours in Department 200. The budgeted manufacturing overheads for the month were $36,000 and $64,000, respectively. For Job A, the actual costs incurred in the two departments were as follows: Department 100 Department 200 Direct materials purchased on account Direct materials used on Job A Direct manufacturing labor Direct Labor Used on Job A Indirect manufacturing labor Indirect materials used Lease on equipment Utilities 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 a. Determine the budgeted manufacturing overhead rate for each department. $110,000 34,000 52,000 12,000 11,000 7,500 16,250 1,000 $177,500 12,500 42,000 8,000 9,000 4,750 3,750 1,250 b. Write the necessary journal entries to transfer Job A from Department 100 to Department 200 c. Write the necessary journal entry to move Job A to Finished Goods