Machine-hours		17,600		15,600
Direct labor-hours		6,700		7,800
Total fixed manufacturing overhead cost	$	105,600	$	66,300
Variable manufacturing overhead per machine-hour	$	1.90
Variable manufacturing overhead per direct labor-hour			$	3.80

During the current month the company started and finished Job T138. The following data were recorded for this job:

Job T138:	Casting		Customizing
Machine-hours	70		60
Direct labor-hours	15		90

The amount of overhead applied in the Customizing Department to Job T138 is closest to: (Round your intermediate calculations to 2 decimal places.)

• $966.00

• $95,940.00

• $1,107.00

• $483.00

  Garza 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		16,000		13,000
  Direct labor-hours		14,000		3,000
  Total fixed manufacturing overhead cost	$	75,200	$	10,500
  Variable manufacturing overhead per machine-hour	$	1.30
  Variable manufacturing overhead per direct labor-hour			$	4.40

  The estimated total manufacturing overhead for the Customizing Department is closest to:

  Multiple Choice

• $136,800

• $13,200

• $23,700

• $10,500

  Henkes Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginning of the most recently completed year, the company estimated the labor-hours for the upcoming year at 75,000 labor-hours. The estimated variable manufacturing overhead was $10.70 per labor-hour and the estimated total fixed manufacturing overhead was $1,237,500. The actual labor-hours for the year turned out to be 78,100 labor-hours.

  Required:

  Compute the company's predetermined overhead rate for the recently completed year. (Round your answer to 2 decimal places.)

  Mcewan Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on 36,000 direct labor-hours, total fixed manufacturing overhead cost of $273,600, and a variable manufacturing overhead rate of $2.80 per direct labor-hour. Job X941, which was for 50 units of a custom product, was recently completed. The job cost sheet for the job contained the following data:

  Total direct labor-hours		400
  Direct materials	$	800
  Direct labor cost	$	6,700

  Required:

  Calculate the selling price for Job X941 if the company marks up its unit product costs by 20%. (Round your intermediate calculations and final answer to 2 decimal places.)

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

  	Machining		Customizing
  Machine-hours		14,000		20,000
  Direct labor-hours		4,000		5,000
  Total fixed manufacturing overhead cost	$	65,800	$	90,000
  Variable manufacturing overhead per machine-hour	$	1.00
  Variable manufacturing overhead per direct labor-hour			$	2.00

  During the current month the company started and finished Job K369. The following data were recorded for this job:

  Job K369:	Machining		Customizing
  Machine-hours	60		30
  Direct labor-hours	30		60

  Required:

  Calculate the total amount of overhead applied to Job K369 in both departments. (Do not round intermediate calculations.)

  Job 243 was recently completed. The following data have been recorded on its job cost sheet:

  Direct materials	$	53,370
  Direct labor-hours		450	labor-hours
  Direct labor wage rate	$	12	per labor-hour
  Machine-hours		531	machine-hours
  Number of units completed		3,600	units

  The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $12 per machine-hour.

  Required:

  Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.)