Linus Company manufactures specialty tools to customer order. There are three production departments. To apply overhead costs, Department A uses machine hours, Department B uses direct labor cost, and Department C uses direct labor hours. The following actual production information is available for each department for the month of January: Direct Materials Used Direct Labor Cost Factory Overhead Costs Direct Labor Hours Used Machine Hours Used REQUIRED: Dept A $54,400 Dept B Dept C $51,600 $49,300 $31,950 $64,000 $81,000 $97,500 $43,520 $42,920 1,420 3,500 3,700 7,800 1,250 1,280 Assuming that Linus Company uses actual costing: A. Compute the actual factory overhead rate for January for the month of January for each department. Dept A: per machine hour Dept B: per direct labor dollar Dept C: per direct labor hour B. If one of the jobs produced in Department A in January used 620 machine hours, how much overhead cost would be applied to that unit? Assuming that Linus Company uses normal costing and the following budgeted information is available for the year: Factory Overhead Direct Labor Cost Direct Labor Hours Machine Hours Required: Dept A Dept B Dept C $1,171,200 $540,000 $388,000 $720,000 $531,000 $975,000 18,000 96,000 42,000 45,000 15,000 16,400 C. Compute the pre-determined annual factory overhead rate for each department. Dept A: per machine hour Dept B: per direct labor dollar Dept C: per direct labor hour