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Leafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production

Leafon Corporation has two production departments, Casting and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The CastingDepartment's predetermined overhead rate is based on machine hours and the Customizing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates:

Customizing Casting
Machine-hours (MH) 20,000 17,500
Direct labor-hours (DLH) 7,000 9,000
Total Fixed MOH 175,000 165,500
Variable MOH per MH 2.50
Variable MOH per DLH 9.00

During the current month, the company started and finished Job Leaf-118. The following data were recorded for this job:

Job Leaf-118 Customizing Casting
Machine-hours 500 700
Direct labor-hours 100 450

1. The TOTAL AMOUNT of Overhead Applied to Job Leaf-118 is closest to ____________.

2. The amount of overhead applied in the CASTING DEPARTMENT to Job Leaf-118 is closest to ____________.

Note: For interim calculations, use5 decimalplaces;ROUND-UPfinal answerto awhole number.

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