borussia manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. manufacturing overhead costs are allocated on the basis of machine-hours in the production department and on the basis of direct labor-hours in the painting and packaging department. at the beginning of 2011 the following estimates were provided for the coming year:

p&p = painting and packaging m.o.c = manufacturing overhead cost production p&p direct labor-hours 30000 60000 machine-hours 80000 20000 direct labor cost 500000 900000 m.o.c 420000 240000

the accounting records of the company show the following data for job for yetor company

production p&p direct labor-hours 180 96 machine-hours 50 8 direct material cost 400 300 direct labor cost 100 400

1. borussia manufacturing, what are the annual manufacturing overhead cost-allocation rates for the production department?

2. what the amount of manufacturing overhead cost will be allocated to job yetor?

3. why is normal costing used more often than actual costing? how is the error treated at the end of the period? what other types of costing do you know?