Just The Best Systems uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated 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 20XX, the following estimates were provided for the coming year:

Machining Assembly Direct labor-hours 30,000 60,000 Machine-hours 80,000 20,000 Direct labor cost $500,000 $900,000 Manufacturing overhead costs $420,000 $240,000

The accounting records of the company show the following data for Job #316:

Machining Assembly Direct labor-hours 120 70 Machine-hours 60 5 Direct material cost $300 $200 Direct labor cost $100 $400

13) For Just The Best Systems, what is the annual manufacturing overhead cost-allocation rate for the Machining Department?

14) What amount of manufacturing overhead costs will be allocated to Job #316?

15) What are the total manufacturing costs of Job #316?