1. Calculate a departmental overhead rate for Department A based on machine hours.
2. Calculate a departmental overhead rate for Department B based on machine hours.
3. 

Direct materials 3; 20,000 $ 2,000 $ 22,000 Direct labor 10,000 7,500 17,500 Indirect materials 1,000 $ 1,000 $ 2,000 Indirect labor 18,000 5,000 23,000 Factory manager's salaries 5,000 5,000 10,000 Factory rent 8,000 2,500 8,500 Repairs and maintenance 15,000 3,000 18,000 Total budgeted costs $ 75,000 $ 28,000 $ 101,000 Total machine hours for the period 1,000 500 1,500 The actual costs and hours for Job #1 as as follows: Direct materials needed for Job #1 $ 2,000 $ 200 $ 2,200 Direct labor needed for Job #1 $ 400 $ 150 $ 550 Actual machine hours for Job #1 30 40 70