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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

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 19,00012,000
Direct labor-hours 3,0004,000
Total fixed manufacturing overhead cost $ 76,000 $ 58,800
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 9020
Direct labor-hours 4070
Required:
Calculate the total amount of overhead applied to Job K369 in both departments.

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