Budgeted manufacturing overhead costs	/	Budgeted labour hours	=	Budgeted indirect cost rate
$672,000	/	28,000	=	$24

Part 2

Budgeted manufacturing overhead costs	$672,000
Budgeted direct manufacturing labour-hours	28,000	hours
Actual manufacturing overhead costs	$1,170,000
Actual direct manufacturing labour-hours	26,000	hours

Now calculate the total manufacturing cost of the 32

Rooney

Drive job.

Job Costs	32 Rooney Drive Job

Total costs