Mixed Wood Limited has three departments Wood Turning, Moulding and Collection.

The company uses a job-order costing system. The Wood Turning bases its overhead on direct wood turning machine hours; the Moulding Department bases its overhead rate on direct mould machine-hours; and the Collection Department bases its rate on direct-labour hours. At the beginning of the year, the company made the following estimates:

	Department
	Wood Turning	Moulding	Collection
Direct labour-hours	6,800	4,500	120,000
Direct Wood Turning Machine-hours	94,000	20	150
Direct Mould Machine-hours	1,000	120,000	300
Total fixed manufacturing overhead cost	$2,550,000	$1,205,000	$4,330,000
Variable manufacturing overhead per wood turning machine-hour	$4.25	$4.25	$4.25
Variable manufacturing overhead per mould machine-hour	$7.75	$7.75	$7.75
Variable manufacturing overhead per direct labour-hour	$1.50	$1.50	$1.50

Following is the job cost sheet for Job 907, which was started and completed during the year:

	Department
	Wood Turning	Moulding	Collection
Direct wood turning machine-hours	12,125	2	4
Direct mould machine-hours	2	11,010	6
Direct labour hours	89	65	19,100
Materials requisitioned	$21,002	$11,445	$1,090
Direct labour costs	$2,650	$4,874	$18,900

Required:

1) Compute the predetermined overhead rate based on a department overhead rate. (Hint: Ensure work out overhead rate for both departments).

Compute the total manufacturing cost assigned to Job 907 based on department overhead rate calculated in Requirement 1.