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

					Forming	Customizing
				Machine-hours	19000	12000
				Direct labor-hours	4000	8000
				Total fixed manufacturing overhead cost	119700	67200
				Variable manufacturing overhead per machine-hour	2
				Variable manufacturing overhead per direct labor-hour		4.2

During the current month the company started and finished Job K973. The following data were recorded for this job:

Job K973:

Forming

Customizing

Machine-hours

50

20

Direct labor-hours

20

50

a. Calculate the estimated total manufacturing overhead for the Forming Department.

Madole Corporation has two production departments, Forming and Customizing.

The company uses a job-order costing system and computes a predetermined overhead rate in each production department.