A company has two departments: Bottling and Packaging. Budgeted and Actual data for each department as well as for Job S is shown below:

Budgeted:

	Bottling	Packaging
MOH Costs	$300,000	$400,000
Direct labor hours	25,000	20,000
Machine hours	10,000	40,000

Actual:

	Bottling	Packaging
MOH Costs	$380,000	$470,000
Direct labor hours	27,000	16,000
Machine hours	10,500	48,000

Job S:

	Bottling	Packaging
Direct labor hours	10	2
Machine hours	1	7

a) If the company uses a plantwide overhead rate based on machine hours, what is the predetermined overhead rate?

b) How much in overhead costs would be applied to Job S using using the plantwide rate?

c) If the company uses departmental overhead rates where the bottling rate is based on machine hours in that department and the packaging rate is based on direct labor hours in that department, what are each of the two predetermined overhead rates?

d) How much in overhead costs would be applied to Job S using departmental rates?

e) Applying overhead using the plantwide rate, (i) how much would be applied to the company as a whole and (ii) would there be an overapplication or underapplication of overhead and (iii) by how much?