L Department Predetermined Overhead Rates Molding Fabrication 22,000 33,000 , B Machine hours 4 Fixed MFG O/H $ 5 ST Variable MFG O/H $ 6 7 00 8 Job D-70 Direct materials Direct labor Machine hours 9 10 11 12 13 14 15 16 Job C-200 Direct materials Direct labor Machine hours E F Total 55,000 760,000 $ 300,000 $ 1,060,000 4.00 $ 2.00 Molding Fabrication Total $ 370,000 $ 320,000 $ 690,000 $ 240,000 $ 140,000 $ 380,000 14,000 8,000 22,000 Molding Fabrication Total 240,000 $ 280,000 $ 520,000 180,000 $ 300,000 $ 480,000 8,000 25,000 33,000