1. Company Manufacturing uses departmental cost driver rates to allocate manufacturing support costs to products. Manufacturing support costs are allocated on the basis of machine hours in Department A and on the basis of direct labour hours in Department B. At the beginning of 2014, the following estimates were provided for the coming year:

Dept. A Dept. B

Direct labour cost $600,000 $1,800,000

Manufacturing overhead costs $400,000 $600,000

Direct labour hours 25,000 60,000

Machine-hours 10,000 12,000

The accounting records of the company show the following data for Job #123:

Dept. A Dept. B

Direct labour hours 5 20

Machine-hours 4 15

Direct material cost $100 $200

Calculate the estimated total manufacturing costs (direct material, direct labour, manufacturing overhead) for Job #123.- Required with calculation