Departmental Rates Example The company has two departments, assembly and machining. The company uses a job order costing in which departmental predetermined overhead rates are used to apply MOH cost to jobs. The PDOHR in the assembly department is based on DLHs and the PDOHR in the machining department is based on MHs. At the beginning of the year, the company made the following estimates: Assembly Machining DLHs 52,500 10,000 MHs 5,000 45,000 Total Fixed MOH 210,000 585,000 Var. MOH per MH $1 Var. MOH per DLH $2 Job 152 was started and completed during the year. Job 152 Assembly Machining Find total MOH costs applied to "Job 152". Actual 60 10 DLHS Actual MHS 6 30