Cedar Company uses predetermined overhead rates in assigning manufacturing overhead costs to

jobs. The rates are based on machine hours in the machining department and on direct labor hours

in the assembly department. Estimated costs, machine hours, and direct labor hours for the year in

each department are:

Machining Assembly

Direct labor cost $ 75,000 $ 103,000

Manufacturing overhead $ 80,000 $ 48,000

Direct labor hours 13,000 35,000

Machine hours 19,000 3,000

During the month of July, Job #315X had the following data for 60 completed units of product:

Machining Assembly

Direct Materials cost $ 400 $ 700

Direct labor cost $ 750 $ 2,200

Direct labor hours 150 690

Machine hours 900 3,000

a. What predetermined overhead rates would be used by the company in assigning manufacturing

overhead costs to Job #315X in machining and in assembly? (Round all rates to two decimal

places.)

b. Using the overhead rates you calculated in 1, how much manufacturing overhead is applied to

Job #315X?

c. What is the unit cost for Job #315X? (round the unit cost to two decimal places.)