Angus Company has organized its manufacturing operations into two departments- machining and assembly. The total allocated manufacturing overhead in the machine and assembly department, were $3,000,000 and $1,000,000 respectively. In the machine department, estimated total direct labor hours and estimated total machine hours were 3,500 and 20,000 respectively . In the assembly department estimated total direct labor hours and estimated total machine hours were 12,500 and 2,500 respectively.

During the year , job q 544 used 20 machine hours and 5 direct labor hours in the machining department. It also used 2 machine hours and 14 direct labor hours in the assembly. department

Required

a) angus Company allocates manufacturing over head to jobs using one predetermined over head rate for the entire plant. This is based on direct labor hours as an allocation base. How much manufacturing overhead would be allocated to Job q544?

B) Suppose Angus Comapany uses departmental predetermined overhead rates to allocate expected department overhead costs to jobs. In the machine department , manufacturing overhead is allocated based on machine hours. In the assembly department , direct labor hours are used as the allocation base. What is the total manufacturing overhead that would be allocated to job.

c) What is the journal entry to allocate the manufacturing overhead in part (b) above?