3. If X Company has used a plantwide allocation system with machine hours as the cost driver, what would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?

A: $49,179 B: $65,408 C: $86,993 D: $115,700 E: $153,881 F: $204,662

4. If X Company had used a departmental allocation system with machine hours as the cost driver in Department A and direct labor hours as the cost driver in Department B, what would have been the allocation to Job #301 [round overhead rate(s) to two decimal places]?

A: $48,186 B: $64,088 C: $85,237 D: $113,365 E: $150,776 F: $200,532

X Company has two production departments, A and B. At the start of the year, the following budgeted information is available: $1,020,000 $3,700,000 60,000 110,000 Department A Direct labor Overhead Direct labor hours Machine hours Department B Direct labor Overhead Direct labor hours Machine hours $680,000 $2,100,000 40,000 120,000 The following information is for two specific jobs, #301 and #302, that were completed during the year: Department A Department B $14,042 826 1,100 $3,621 213 850 Job #301 Direct labor Direct labor hours Machine hours Job #302 Direct labor Direct labor hours Machine hours $5,763 339 1,300 $10,812 636 800