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Bampf Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production

Bampf Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

Forming

Assembly

Machine-hours

19,000

15,000

Direct labor-hours

4,000

8,000

Total fixed manufacturing overhead cost

$

129,200

$

77,600

Variable manufacturing overhead per machine-hour

$

1.50

Variable manufacturing overhead per direct labor-hour

$

4.00

During the current month the company started and finished Job AA22. The following data were recorded for this job:

Job AA22:

Forming

Assembly

Machine-hours

80

10

Direct labor-hours

40

30

Direct materials

$

730

$

380

Direct labor cost

$

900

$

1,200

Calculate the predetermined overhead rate in each department and the total manufacturing costs for Job 57GT.

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