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A cost accountant is developing departmental factory overhead application rates for the companys tooling and fabricating departments. The budgeted overhead for each department and the

A cost accountant is developing departmental factory overhead application rates for the companys tooling and fabricating departments. The budgeted overhead for each department and the data for one job are shown below.
Department:
Tooling Fabricating
Supplies 1,190 280
Supervisors salaries 2,100 2,800
Indirect labor 1,680 6,832
Depreciation 1,400 7,700
Repairs 5,705 4,956
Total budgeted overhead 12,075 22,568
Total direct labor hours 644 868
Direct labor hours on Job #231 20 10
Using the departmental overhead application rates, total overhead applied to Job #231 in the Tooling and Fabricating Departments will be

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