Braegelmann Corporation has two production departments, Casting and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

		Casting	Assembly
	Machine-hours	20,000	14,000
	Direct labor-hours	4,000	6,000
	Total fixed manufacturing overhead cost	$110,000	$65,400
	Variable manufacturing overhead per machine-hour	$1.60
	Variable manufacturing overhead per direct labor-hour		$4.50

During the current month the company started and finished Job K246. The following data were recorded for this job:

	Job K246:	Casting	Assembly
	Machine-hours	60	30
	Direct labor-hours	20	40
	Direct materials	$950	$305
	Direct labor cost	$460	$920

Required:

a. Calculate the estimated total manufacturing overhead for the Casting Department.

b. Calculate the estimated total manufacturing overhead for the Assembly Department.

c. Calculate the predetermined overhead rate for the Casting Department.

d. Calculate the predetermined overhead rate for the Assembly Department.

e. Calculate the amount of overhead applied in the Casting Department to Job K246.

f. Calculate the amount of overhead applied in the Assembly Department to Job K246.

g. Calculate the total job cost for Job K246.

h. Calculate the selling price for Job K246 if the company marks up its unit product costs by 40% to determine selling prices.