Mason Company has two manufacturing departments - Sorting and Assembly. It provides the following estimates at the beginning of the year as well as information with respect to Job A:

Estimated Data Sorting Assembly Total

Estimated total direct labor-hours 10,000 50,000 60,000

Estimated total fixed manufacturing overhead $500,000 $100,000 $600,000

Estimated variable overhead cost per DLH. $30 $6 $10

Job A. Sorting Assembly Total

Direct materials cost $300 $150 $450

Direct labor cost $250 $100 $350

Direct labor-hours 5 10 15

1.Suppose Mason Company uses a plantwide predetermined overhead rate based on direct labor-hours. Answer the following questions.

Plantwide predetermined overhead rate =

Manufacturing overhead cost applied to Job A =

Total manufacturing cost for Job A =

2.

2.Suppose Mason Company uses a departmental predetermined overhead rate for each department based on direct labor-hours. Answer the following questions.

Predetermined overhead rate for sorting department =

Predetermined overhead rate for assembly department =

Manufacturing overhead cost applied to Job A =

Total manufacturing cost for Job A =