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at de and time to the part Free Puth Lindell The company recouting item. The compared by Med-headed the come the 20th paddle par The

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at de and time to the part Free Puth Lindell The company recouting item. The compared by Med-headed the come the 20th paddle par The parties predetermined rute on deed moulding machine hour the Pusho Deton direct humours and tested Red Drent where werden Ar the brew the company at the following total of expected production production Department Freezer Plush Lion See Bed Detabour Hous 4000 1000 12.000 Dinding Machines 2.000 17 000 5.000 Direct Moulding Machine Hours 50 000 1000 Pota Ford Mandung Overhead Cost $310.000 5190.000 1550.000 Total Manding Overhead per Labour Ho $12.00 $12.00 $12.00 Potal wale Mandung Ove per shutting Machine our 10.00 500 Total Variable Manufacturing Overhead per Moulding Machine 16.00 16.00 HO 16.00 Daring the year the company completed job *5555. The job cost sheet for job is shown w follow Department Plush on Frees 35 Steeled -210 110 6 De Hour breding Machine Hon De Moiding Machine Hours but our costs blusoned 230 30 ST100 $19.50 5725 56754 Required 1. themed over for 2005 if the company plantas de hou Obate the language to ob 5555 premiere comuted on paras Bad Badder and Baddest Limited has three departments (1) Freezer (2) Plush Llore and (3) Steel Bed The company uses a job order costing system. The company management - led by 'Not Very Smart Mitchell - have decided for the coming year that is 2025) that predetermined overhead rates will be determined at the department level. The Freezer Department will base its pre determined rate on direct moulding machine hours, the Plush Lion Department on direct stuffing machine hours and the Steel Bled Department will base its pre determined rate on direct labour hours At the beginning of the year, the company made the following total estimates of expected production, and production costs Department Freezer Plush Lion Steel Bed Direct Labour Hours 4,000 1,000 32,000 Direct Stuffing Machine Hours 2.000 47.000 5.000 Direct Moulding Machine Hours 50,000 3.000 1500 Total Fixed Manufacturing Overhead Cost $310.000 $190.000 $560,000 Total Variable Manufacturing Overhead per Labour Hour $12.00 $12.00 $12.00 Total Variable Manufacturing Overhead per Stuffing Machine $8.00 58.00 Hour $8.00 Total Variable Manufacturing Owerhead per Moulding Machine $6.00 56.00 56.00 Hout Steel Bed During the year, the company completed Job #5555. The job cost sheet for Job #5555 is shown as follows: Department Freezer Plush Lion Direct Labour Hours 35 9 Direct Stuffing Machine Hours 9 310 Direct Moulding Machine Hours 250 30 Direct Labour Costs $7.189 $13,458 Direct Material Requisitioned $19,450 $12,589 210 6 20 $25 891 $6,784 Required: 1. Calculate the pre-determined overhead rate for 2025 if the company used a plantwide basis based on direct labour hours Marks) 2. Calculate the total manufacturing cost assigned to Job #5555 if pre-determined overhead rates are computed on a department basis. 16 Marks

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