Blast it! said David Wilson, president of Teledex Company. Weve just lost the bid on the Koopers job by $2,000. It seems were either too high to get the job or too low to make any money on half the jobs we bid.

Teledex Company manufactures products to customers specifications and operates a job order costing system. Manufacturing overhead cost is applied to jobs on the basis of direct labor cost. The following estimates were made at the beginning of the year:

	Department
	Fabricating		Machining		Assembly		Total Plant
Direct labor	$	205,000	$	102,500	$	307,500	$	615,000
Manufacturing overhead	$	358,750	$	410,000	$	92,250	$	861,000

3750 10.000 9.250 000 Jobs Route varying amount of work in the three department. The Woopers job, for wouldered ang Connec tos F $3.500 $ enty Tour 300 6680 500 000 000 5. At the end of the year, the company assembled the following actual cost data relating to all jobs worked on during the year Department Cutting Machining Assembly Total plant Direct materials $195,000 $ 16,500 $ 119.000 $ 330,500 Direct labor 215,000 113.000 267.000 595,000 Manufacturing overhead $367000 $ 428,000$ 85.400 $ 880,400 a. Compute the underapplied or overapplied overhead for the year, assuming that a plentwide overhead rate is used. overhead cost b. Compute the underapplied or overapplied overhead for the year, assuming that departmental overhead rates are used. (Enter overapplied overhead costs as negative amounts and underapplied overhead costs as positive amounts.) Fabricating Machining Assembly Total plant 3750 10.000 9.250 000 Jobs Route varying amount of work in the three department. The Woopers job, for wouldered ang Connec tos F $3.500 $ enty Tour 300 6680 500 000 000 5. At the end of the year, the company assembled the following actual cost data relating to all jobs worked on during the year Department Cutting Machining Assembly Total plant Direct materials $195,000 $ 16,500 $ 119.000 $ 330,500 Direct labor 215,000 113.000 267.000 595,000 Manufacturing overhead $367000 $ 428,000$ 85.400 $ 880,400 a. Compute the underapplied or overapplied overhead for the year, assuming that a plentwide overhead rate is used. overhead cost b. Compute the underapplied or overapplied overhead for the year, assuming that departmental overhead rates are used. (Enter overapplied overhead costs as negative amounts and underapplied overhead costs as positive amounts.) Fabricating Machining Assembly Total plant