Abbotsford Furniture uses departmental overhead rates(rather than a plantwide overheadrate) to allocate its manufacturing overhead to jobs. Thecompany's two production departments have the following departmental overheadrates:

Cutting Department:	$15	per machine hour
Finishing Department:	$22	per direct labour hour

Resources Job 417 used the following direct labour hours and machine hours in the two manufacturing departments: Cutting Finishing Job 417 Department Department Direct labour hours . . . . 3 11 Machine hours . . . 11 4Let's begin by determining the formula and overhead for the Cutting Department. :x: :x: Next, determine the formula and overhead for the Finishing Department. Cutting Dept. overhead : I I x I I = Finishing Department overhead