In establishing the predetermined overhead rates for 2020, the following estimates were made for the year:

Department A B

Manufacturing overhead .$1,056,000 $840,000

Direct labour cost 264,000 600,000

Direct labour hours 12,000 40,000

Machine hours 75,000 84,000

During January, the job cost sheet showed the following costs and production data:

Jobs 14 15

Direct materials used $34,000 $31,000

Direct labour cost 24,000 25,500

Manufacturing overhead incurred65,000 35,000

Direct labour hours 2,000 1,700

Machine hours 5,000 4,000

Instructions

a) Calculate the predetermined overhead rate for each department.

b) Calculate the total manufacturing cost assigned to jobs 14 and 15 in January.