Aegean has a job order costing system. The company uses predetermined overhead rates in applying manufacturing

overhead cost to individual jobs. The predetermined overhead rate in Department $A$ is based on machine hours.

The predetermined rate in Department $B$ is based on direct material cost. At the beginning of the most recent year,

the company's management made the following estimates for the year:

Job $243$ entered into production on April $1$ and was completed on May $12.$

The company's records show the following actual information about the job:

At the end of the year, the records of Aegean showed the following actual cost and operating data

for all jobs worked during the year:

Department Compute the firm's predetermined overhead rate for Department B$.$

Calculate the overhead variance for Department B for the year.

What is the total cost of Job $243$ in Department B$,$

if direct labour hours were used to apply overhead?