Bellevue, Co. estimated the following annual hours and costs:

Expected annual direct labor hours37,000Expected annual direct labor cost$578,125Expected machine hours18,500Expected material cost for the year$370,000Expected manufacturing overhead$925,000

(a)

Your answer is correct. Calculate predetermined overhead allocation rates using each of the four possible allocation bases provided. (Round direct labor cost and direct material cost answers to 2 decimal places, e.g. 15.25 and all other answers to 0 decimal places, e.g. 5,275.)

Direct labor hoursDirect labor costMachine hours

Direct material costPredetermined overhead allocation$

25

$

1.60

$

50

$

2.50

(b)

Determine the cost of the following job (number 253) using each of the four overhead allocation rates: (Round answers to 0 decimal places, e.g. 125.)

Job 253Direct materials$3,100Direct labor (120 hrs @ $14/hr)$1,680Machine hours used120

Direct labor hoursDirect labor costMachine hours

Direct material costCost of Job No. 253

$

$

$

$