Help Save & Exit Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates Machine-hours 30 Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Forming 19.000 4,000 $129,200 Assembly 15,000 8,000 $ 77,600 $1.60 $ 3.00 During the current month the company started and finished Job T288. The following data were recorded for this job: Job 72881 Machine-hours Direct labor-hours Direct materials Direct labor cost Forming 80 Assembly 10 30 40 $730 $380 $ 900 $ 1,200 The predetermined overhead rate for the Assembly Department is closest to Multiple Choice $3.00 per direct labor-hour O $12.70 per direct labor-hour $970 per direct labor hour $5.35 per direct labor-hour < Prev 1020 Next >