5. Compute the departmental overhead rate and amount of applied overhead for Department A using direct labor hours as the allocation base and for Department Busing machine hours as the allocation base. [LO 4-3, 4-4.4-5) 4-42 Application of Overhead Work in process inventory for Carston Inc. at the beginning of the year was a single job, Job T114 Job # Labor Materials $31,500 Overhead $28,750 Total $76,500 T114 $16,250 The company's budgeted costs for the year are as follows: $ 68,000 56,000 28,000 Budgeted overhead Variable Indirect materials Indirect labor Employee benefits Fixed Supervision Depreciation Total Budgeted direct labor dollars Rate per direct labor dollar 13,000 15,000 $180,000 $ 90,000 200.00% The company's actual costs incurred during the year are as follows: Incurred by Jobs 5. Compute the departmental overhead rate and amount of applied overhead for Department A using direct labor hours as the allocation base and for Department Busing machine hours as the allocation base. [LO 4-3, 4-4.4-5) 4-42 Application of Overhead Work in process inventory for Carston Inc. at the beginning of the year was a single job, Job T114 Job # Labor Materials $31,500 Overhead $28,750 Total $76,500 T114 $16,250 The company's budgeted costs for the year are as follows: $ 68,000 56,000 28,000 Budgeted overhead Variable Indirect materials Indirect labor Employee benefits Fixed Supervision Depreciation Total Budgeted direct labor dollars Rate per direct labor dollar 13,000 15,000 $180,000 $ 90,000 200.00% The company's actual costs incurred during the year are as follows: Incurred by Jobs