Department One Department Two

Total budgeted manufacturing overhead $$858,000$ $$1,310,400$

Total budgeted direct labor hours $312,00010,400$

Total budgeted machine hours $20,800208,000$

a$.$ Determine the applied overhead rate for Department One and the applied overhead rate for Department Two.

Department One Department Two

Applied overhead rate per unit: Answer $1$

Answer $2$

b$.$ Job #$800$ incurred $1,347$ actual direct labor hours $(1,300$ in Department One and $47$ in Department Two$)$ and $611$ actual machine hours $(117$ in Department One and $494$ in Department Two$).$ Determine total overhead applied to Job #$800.$

$Answer $3$