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Company uses a job order costing system at its local plant. The plant has a machining department and a finishing department. The company uses machine hours to allocate machining department overhead costs to jobs and uses direct labor cost to allocate finishing department overhead costs to jobs. Cost and practical capacity estimates for the current year are as follows:

Machining Department Finishing Department Manufacturing overhead costs $ 350,000 $ 280,000 Machine hours 14,000 1,400 Direct labor hours 3,500 15,400 Direct labor cost $ 105,000 $ 350,000

Requirements

(a)	Determine the cost driver rate for each department.
(b)	Cost records for job 101 show the following:

Determine the total cost charged to job 101.

Machining Department Finishing Department Direct materials cost $ 8,000 $ 1,400 Direct labor cost $ 250 $ 800 Direct labor hours 7 35 Machine hours 50 6