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Aceria Inc. uses predetermined departmental rates to assign overhead to jobs. Overhead is assigned using direct labour hours for the Assembly department and machine hours

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Aceria Inc. uses predetermined departmental rates to assign overhead to jobs. Overhead is assigned using direct labour hours for the Assembly department and machine hours for the Testing department. Budgeted information for the year is as follows: Assembly Dept. Testing Dept. Total Overhead cost $101,700 $510,000 $611,700 Direct labour hours 22.600 5,800 28,400 Machine hours 50.600 102,000 152,600 During the year, Aceria Inc. completed a job that required the following: Assembly Dept. Testing Dept. Direct labour hours 5 7 Machine hours 4 9 How much overhead was applied to the job

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