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Multiple Production Department Factory Overhead Rates

Gwinnett County Chrome Company manufactures three chrome-plated productsautomobile bumpers,valve covers, and wheels. These products are manufactured in two production departments (Stamping and Plating). The factory overhead for Gwinnett County Chrome is $239,200.

The three products consume both machine hours and direct labor hours in the two production departments as follows:

	Direct Labor Hours	Machine Hours
Stamping Department
Automobile bumpers		590			810
Valve covers		310			570
Wheels		350			620
		1,250			2,000
Plating Department
Automobile bumpers		195			1,150
Valve covers		200			700
Wheels		195			750
		590			2,600
	Total		1,840			4,600

The management of Gwinnett County Chrome Company now plans to use the multiple production department factory overhead rate method. The total factory overhead associated with each department is as follows:

Stamping Department	$120,000
Plating Department	104,000
Total	$224,000

Required:

1. Determine the multiple production department factory overhead rates, using direct labor hours for the Stamping Department and machine hours for the Plating Department.

Stamping Department	$fill in the blank 1 per direct labor hour
Plating Department	$fill in the blank 2 per machine hour

2. Determine the product factory overhead costs, using the multiple production department rates in (1).

	Automobile bumpers		Valve covers		Wheels
Stamping Department	$fill in the blank 3		$fill in the blank 4		$fill in the blank 5
Plating Department	fill in the blank 6		fill in the blank 7		fill in the blank 8
Total factory overhead	$fill in the blank 9		$fill in the blank 10		$fill in the blank 11