Finishing Cutting Department JOB 553 Department Direct Labor Hours. 3 11 --- Machine Hours.. 10 6 Main Street Furniture uses departmental overhead rates (rather than a plantwide overhead rate) to allocate its manufacturing overhead to jobs. The company's two production departments have the following departmental overhead rates: Cutting Department: $9 per machine hour Finishing Department $18 per direct labor hour Job 553 used the following direct labor hours and machine hours in the two manufacturing departments: Click the icon to view the resources used for Job 553.) 1. How much manufacturing overhead should be allocated to Job 553? 2. Assume that direct labor is paid at a rate of $23 per hour and Job 563 used $2.400 of direct materials. What was the total manufacturing cost of Job 563? 1. How much manufacturing overhead should be allocated to Job 553? Calculate the total manufacturing overhead for the job by using a formula for each department's overhead amount and then adding both amounts together. First determine the formula and overhead for the Cutting Department Cutting Department overhead x