Hill Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 20X5, the following estimates were provided for the coming year:

Machining Assembly

Direct labor-hours 10,000 dlh 90,000 dlh

Machine-hours 100,000 mh 5,000 mh

Direct labor cost $80,000 $720,000

Manufacturing overhead costs $250,000 $360,000

The accounting records of the company show the following data for Job #846:

Machining Assembly

Direct labor-hours 50 dlh 120 dlh

Machine-hours 170 mh 10 mh

Direct material cost $2,700 $1,600

Direct labor cost $400 $900

Required:

a. Compute the manufacturing overhead allocation rate for each department.

B .Compute the total cost of Job #846