Batara company uses job order costing for Sidoarjo plant. The plant has two departments are assembly department and Finishing department.

Batara uses normal costing with two direct cost categories (direct materials and direct labor) and two manufacturing overhead cost pools (assembly department with machine hours as allocation basedand finishing department with direct manufacturing labor cost as the allocation based.

Batara Co. accept an order which is coded as no. 168 from a client.

The budget information in 2020 for the plants are available as follows:

Assembly Dept. Finishing Dept.

Manufacturing overhead$ 12,000,00010,000,000

Direct manufacturing labor cost 1,000,000$5,000,000

Direct manufacturing labor hours40,000120,000

Machine hours300,00025,000

During January , the job cost record for Job No, 168 shows the following:

Assembly Dept. Finishing Dept.

Direct Materials $ 25,000 $ 8,000

Direct manufacturing labor cost2,500$4,500

Direct manufacturing labor hours300100

Machine hours200 30

Required:

a.What is the budgeted overhead rate in Assembly Dept and Finishing Dept?

b.Calculate the total manufacturing overhead allocated to job No. 168

c.Assuming that job No. 168 consisted of 150 units of product, what is cost per unit?

d.Suppose at the end of 2020, the amounts areas follows:

Assembly Dept. Finishing Dept.

Manufacturing overhead incurred $ 13,500,000$8,000,000

Direct manufacturing labor cost1,200,000$3,500,000

Machine hours250,00040,000

Calculate over the amount of underapplied manufacturing overhead for each department for Batara Company.