Bond Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs. The company has two departments, Assembly and Sanding. The Assembly Department uses a departmental overhead rate of $20 per machine hour, while the Sanding Department uses a departmental overhead rate of $15 per direct labour hour. Job 542 used the following direct labour hours and machine hours in the two departments: Sanding Assembly Department Actual results Department Direct labour hours used 4 3 Machine hours used 9 5 The cost for direct labour is $25 per direct labour hour and the cost of the direct materials used by Job 542 is $1,200. How much manufacturing overhead would be allocated to Job 542 using the departmental overhead rates? $125 $155 O$225 $245 Which of the following describes the cost-plus price? Total cost plus desired profit Target total cost plus desired profit Revenue at market price plus desired profit Variable cost plus desired profit