Bierce Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Machining	Finishing	Total
Estimated total machine-hours (MHs)	2,000	8,000	10,000
Estimated total fixed manufacturing overhead cost	$ 2,400	$ 64,000	$ 66,400
Estimated variable manufacturing overhead cost per MH	$ 2.10	$ 6.00

During the most recent month, the company started and completed two jobs--Job B and Job K. There were no beginning inventories. Data concerning those two jobs follow:

	Job B	Job K
Direct materials	$ 15,700	$ 8,000
Direct labor cost	$ 22,500	$ 2,700
Machining machine-hours	1,300	700
Finishing machine-hours	600	7,400

Required:

1. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate that overhead rate.

Note: Round your answer to 2 decimal places.

1. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate the amount of manufacturing overhead applied to Job B.

Note: Do not round intermediate calculations.

1. Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. Calculate the amount of manufacturing overhead applied to Job K.

Note: Do not round intermediate calculations. Round your answer to the nearest whole dollar amount.

1. Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments. What is the departmental predetermined overhead rate in the Machining department?

Note: Round your answer to 2 decimal places.

1. Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. What is the departmental predetermined overhead rate in the Finishing department?

Note: Round your answer to 2 decimal places.

1. Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. How much manufacturing overhead will be applied to Job B?

Note: Do not round intermediate calculations.

1. Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. How much manufacturing overhead will be applied to Job K?

Note: Do not round intermediate calculations.