cost accounting

Part 3. Calculate departmental overhead rates. A summary of the budget data for the Assembly Department of Puff the Magic Dragon Company for the year 2009 is given below: Manufacturing overhead costs $500,000 Units of production 100,000 units Direct material costs $600,000 Direct labor costs $700,000 Direct labor hours 300,000 hours Machine hours 50.000 hours Instructions Determine the manufacturing overhead application under each of the following basis. a. Units of production b. Direct materials costs c. Machine hours d. Direct labor hours e. Direct labor costs