Craigco uses job costing for its product costing. They use direct labor hours as a cost driver. They expect overhead for the next month to be $12,000. They expect to have 550 direct labour hours over the next month. Craigco pays an average of $25.50 per labour hour.

a) What is Craigcos predetermined manufacturing overhead rate?

b) Calculate the manufacturing overhead to be allocated to job #1315 that used 105 direct labour hours.

c) Assuming job #1315 used $5,000 in materials, what is total cost of job #1315

. d) Assuming 150 units were produced in job #1315, what is the cost per unit.

e) At the end of the month, overhead costs were $14,000 and direct labour hours were 550. Was manufacturing overhead over-allocated or under allocated? By how much?

f) At the end of the month, overhead costs were $10,000 and direct labour hours were 550. Was manufacturing overhead over-allocated or under allocated? By how much?

g) At the end of the month, overhead costs were $12,000 and direct labour hours were 500. Was manufacturing overhead over-allocated or under allocated? By how much?

h) At the end of the month, overhead costs were $12,000 and direct labour hours were 650. Was manufacturing overhead over-allocated or under allocated? By how much?

i) At the end of the month, overhead costs were $11,000 and direct labour hours were 500. Was manufacturing overhead over-allocated or under allocated? By how much?

j) At the end of the month, overhead costs were $14,000 and direct labour hours were 675. Was manufacturing overhead over-allocated or under allocated? By how much?