$4$

Problem $2-24($Algo$)$ Plantwide Versus Multiple Predetermined Overhead Rates $[$LO$2-1,$ LO$2-2]$

$3\mathrm{.}75$

points

Mason Company has two manufacturing departments$-$Machining and Assembly. All of the company's manufacturing overhead costs are fixed costs. It provided the following estimates at the beginning of the year as well as the following information for Jobs A and B :

References

$\backslash$table$[[$Estimated Data,Machining,Assembly,Total,$],[$Manufacturing overhead,$$16,038,000,$$$729,000,$$$16,767,000,],[$Direct labor$-$hours,$27,000,594,000,621,000,],[$Machine$-$hours,$594,000,22,000,616,000,],[,,,,],[$Job A$,$Machining,Assembly,Total,$],[$Direct labor$-$hours,$5,10,15,],[$Machine$-$hours,$11,2,13,],[,,,,],[$Job B$,$Machining,$4,,],[$Direct labor$-$hours,$12,5,$Total,$],[$Machine$-$hours,,$3,15,],[,,,,]]$

Required:

If Mason Company uses a plantwide predetermined overhead rate with direct labor$-$hours as the allocation base, how much manufacturing overhead cost would be applied to Job A$?$ Job B$?$

Assume Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine$-$hours and the Assembly Department is allocated based on direct labor$-$hours. How much manufacturing overhead cost would be applied to Job A$?$ Job B$?$

Note: For Requirement $2,$ round your intermediate calculations and final answers to $2$ decimal places.

$\backslash$table$[[1.$ Manufacturing overhead applied Job A$,$$$,5,133],[1.$ Manufacturing overhead applied Job B$,$$$,3,080],[2.$ Manufacturing overhead applied Job A$,$$$,523\mathrm{.}82],[2.$ Manufacturing overhead applied Job B$,$$$,649\mathrm{.}76]]$