Copy Paste Format Painter Alignment Font Clipboard 845 Chapter 2: Applying Ence 3 Data 4 Mrkup on job cost Department 8,000 2 00 Department Mling Assembly 60,000 3,000 Drect labor-hours 10 Total fiwed manufacturing overhead cost 80,000 390,000 $500,000 $3.75 ariable manufacturing ovecheadper Variable manufacturing ovethead per drect labor-hour 4 Cost summary for Job 407 Mling Assembly 90 17 Drect labor-hous 8 Dreot materialt 9 Drect laber cost 1800 $70 20 $370 280 Step 1 Calculate the estimated total manufacturing overhead cost for each department Mling Assembly 25 Toalied mandacturing ovehead cost 28 Vaiable manufacturing overhead per machine-hour or direct labor-hou 27 Total machine-hours or drectlabor-hours 28 Total variable manufacturing overhead 29 Torslmarufachuaring overhead 30 Step 2: Caloulate the predetermined overhead rate in each department 32 Miling Assembly Total mandacturing overhead 4 Total machine-hours or drect labor-hours 5 Predeemined overhe ad rae pe machine-hout or drecelabor-hour Chapter 2 Form Ready