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Bulla Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production

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

Machining Customizing
Machine-hours 14,000 20,000
Direct labor-hours 4,000 5,000
Total fixed manufacturing overhead cost $ 65,800 $ 90,000
Variable manufacturing overhead per machine-hour $ 1.00
Variable manufacturing overhead per direct labor-hour $ 2.00

During the current month the company started and finished Job K369. The following data were recorded for this job:

Job K369: Machining Customizing
Machine-hours 60 30
Direct labor-hours 30 60

Required:

Calculate the total amount of overhead applied to Job K369 in both departments.

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