Hi Manufacturing uses normal costing. Budgeted Costs Direct Labor Hours Machine Hours Direct Labor Cost Manufacturing Overhead Cost Machining 10,000 100,000 $ 80,000 $ 250,000 Assembly 90,000 5,000 720,000 360,000 Machine Hrs. Direct Labor Hrs. Allocation Base 1 2 Information for Job # 846 3 * Direct Labor Hours 5 Machine Hours 6 Direct Materials 7 Direct Labor B 3 Machining 50 170 $ 2,700 400 Assembly 120 10 1,600 900 $ B E F 1 Hm Manufacturing 2 3 PART A: Compute the manufacturing overhead allocation rate for each department. 4 5 Machining 6 Assembly = B 9 0 1 PART B: Calculate the cost of Job #846. 2 Machining 3 Assembly 4 5 Total job cost 7 3 Total PART C: Provide possible reasons why Hill Manufacturing uses two different cost allocation rates. 1