Cost accumulation in two departments Rio Valde Co. uses a normal cost, job order costing system. In the Mixing Department, overhead is applied using machine hours; in Paving, overhead is applied using direct labor hours. In December of Year One, the company estimated the following data for its two departments for Year Twoc Mixing Department Paving Department 24,000 120,000 Direct labor hours Machine hours Budgeted overhead cost $960,000 56,000 24,000 $1,400.000 a. Compute the predetermined OH rate for each department of Rio Valde Predetermined OH Rate Mixing Departments Paving Departmer 1 per MH 25 per DLH b.job #220 was started and completed during March of Year Two. The job cost sheet shows the following information Direct material Direct labor cost Direct labor hours Machine hours Mixing Department Paving Department $45,200 $2.500 14.800 100 Compute the overhead applied to job #220 for each department and in total. Muning Department S Paving Department Total Applied Overhead to job #220 4.640 17,000 21.640 c. The president of Rio Valde suggested that, for simplicity, a single predetermined overhead rate be computed using machine hours. How much overhead would have been applied to job #220 if that single rate had been used? Note: Round your final answer to the nearest whole dollar. $9,773 Cost accumulation; assigning costs to jobs The law firm of Taub & Lawson, LLP, currently has four cases in process. Following is information related to those cases as of the end of March: Direct material Case #1 Case #2 Case #3 Case #4 $960 $17,600 $7,400 $1,700 Direct labor hours 40 90 70 15 Estimated court hours 12 65 120 40 Taub & Lawson allocates overhead to cases based on a predetermined rate of $300 per estimated court hour. The charge for direct labor each hour is $380. a. Determine the total cost assigned to each case as of March 31. Case #1 Total cost $ 19,760 $ Case #2 71,300 $ Case #3 70,000 $ Case #4 19,400 b. Case #3 was completed at the end of April. At that time, $20,200 of direct materials had been used and 174 direct labor hours had been incurred. Of the DLHS, 72 had been spent in court. Taub & Lawson's policy is to charge clients actual costs plus 45 percent. What amount will be billed to the client involved in Case #3? $ 257,984 x