Calculating Manufacturing Overhead Rates

Windsor Company, accumulated the following data for 2017:

Milling Department manufacturing overhead$351,000Finishing Department manufacturing overhead$144,000Machine hours usedMilling Department9,000 hoursFinishing Department2,000 hoursLabor hours usedMilling Department1,000 hoursFinishing Department1,000 hours

Required

a. Calculate the plantwide manufacturing overhead rate using machine hours as the allocation base.

$Answer

per machine hour

b. Calculate the plantwide manufacturing overhead rate using direct labor hours as the allocation base.

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per direct labor hour

c. Calculate department overhead rates using machine hours in Milling and direct labor hours in Finishingas the allocation bases.

$Answer

per Milling Dept. machine hour

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per Finishing Dept. direct labor hour

d. Calculate department overhead rates using direct labor hours in Milling and machine hours in Finishing as the allocation bases.

$Answer

per Milling Dept. direct labor hour

$Answer

per Finishing Dept. machine hour