Bad Looking Aussie Limited has two departments Ugly and Terrible. The company uses a job-order costing system. The company manufactures luxury face masks to hide the ugly Australians.

The company currently computes a predetermined overhead rate for the overall plantwide based on machine-hours.

The company is considering a change to compute predetermined overhead per each department. The Ugly Department would base its rate on machine-hours and the Terrible Department bases its rate on direct labour-hours. At the beginning of the year, the company made the following estimates:

	Department
	Ugly	Terrible
Direct labour-hours	1,400	22,000
Machine-hours	64,000	1,600
Total fixed manufacturing overhead cost	$11,250	$15,500
Variable manufacturing overhead per machine-hour	$8.00	$8.00
Variable manufacturing overhead per direct labour-hour	$12.00	$12.00

During the company complete Job #1111, which was started and completed during the year. The job sheet for Job #1111 is presented as follows:

	Department
	Ugly	Terrible
Direct labour-hours	18	625
Machine-hours	555	15
Materials requisitioned	$15,000	$19,000
Direct labour costs	$26,000	$21,000

Required:

(1) Compute the cost of Job #1111 if pre-determined overhead is calculated based on a plantwide basis.

(2) Compute the cost of Job #1111 if pre-determined overhead is calculated based on a department basis.