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 Casting Departments predetermined overhead rate is based on machine hours and the Customizing Departments predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates:

	Casting	Customizing
Machine-hours (MH)	20,000	16,400
Direct labor-hours (DLH)	7,100	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	Casting	Customizing
Machine-hours	500	700
Direct labor-hours	100	450

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

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

Note: For interim calculations, use 5 decimal places; ROUND-UP final answer to a whole number.

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