C. Job-Costing 1) A manufacturing company has two departments that produce small appliances. The Assembly Department allocates manufacturing overhead using machine hours as the allocation base while the Painting Department allocates manufacturing overhead using direct labor cost as the allocation base. Data for March are shown below: Assembly Dept. Painting Dept. Estimated annual manufacturing overhead costs $180,000 $150,000 Estimated annual direct labour cost $40,000 $300,000 Estimated annual machine hours 20,000 3,000 Actual manufacturing overhead costs for March 53,000 $7,500 Actual direct labour cost for March $1,250 $15,000 Actual machine hours for March 1,150 250 A) Determine the predetermined manufacturing overhead rate for the Assembly Department: B) Determine the predetermined manufacturing overhead rate for the Painting Department: - C) Determine the total MOH allocated to jobs in each department in March: Assembly Dept: Painting Dept: D) The above company has done Job #200, with following information, in March: Direct material used Direct labour hours Machine hours Wage cost per hour Assembly Dept. Painting Dept. $1500 $1800 80 50 40 60 $30 $25 E) How much is the allocated MOH cost to the Job#200 in Assembly Dept? and in painting Dept? F) How much is the total cost of Job #200