J 7" _V._.'.J , l e I jobs pass. Plant-wide 35;: bach production processes. The St. Cloud plant has two departments through which most resources is bud eted t$g .whlch includes the plant manager's salary, accounting Personnel, cafeteria, and human . g a 0,000. During the past year, actual plantwide overhead was $288,000. Each department's overhead consists primarily of de ' ' ' precration and other machine-related ' the St. Cloud plant for the past year are as follows_ expenses. Selected budgeted and actual data from Department Department Budgeted department overhead A B (excludes plantwide overhead) 5 159,600 $ 552 000 Actual department overhead 120,000 572,000 Expected total activity: I Direct labor hours 36,000 20,000 Machinehours 19,000 46,000 Actual activity: Direct labor hours 38,000 13,500 Machineuhours 19,800 48,000 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for severaljobs. Projected data pertaining only to job no. 110 are as follows. Direct materials $24,500 Direct labor cost: Department A (2,800 hr) 42,000 Department B (1,500 hr) 13,200 Machine-hours projected: Department A 160 Department B 1,200 Units produced 8,000 or overapplied overhead for the St. Cloud plant for the year. (Round your intermediate calculations to 2 d. Compute the under- decimal places.) Overapplied _