Gurjinder Electronics Inc. manufactures high-tech screens for computers. In June, the two production departments had budgeted allocation bases of 80,000 machine hours in Department 1 and 50,000 direct manufacturing labour hours in Department 2. The budgeted manufacturing overheads for the month were $248,000 and $320,000, respectively. For Job 101, the actual costs incurred in the two departments were as follows:

	Department 1	Department 2
Direct materials purchased on account	$63,000	$87,000
Direct materials used	46,800	20,300
Direct manufacturing labour	55,800	76,000
Indirect manufacturing labour	10,500	6,800
Indirect materials used	4,500	5,500
Lease on equipment	25,000	6,550
Utilities	900	1060

Job 101 incurred 3,000 machine hours in Department 1 and 800 manufacturing labour hours in Department 2. The company uses a budgeted departmental overhead rate for applying overhead to production.

A) What is the budgeted indirect cost allocation rate for Department 1? (4 marks)

B) What is the budgeted indirect cost allocation rate for Department 2? (4 marks)

C) What is the total cost assigned to Job 101 based on normal costing? (5 marks)