MOODGRAIN TECHNOLOGY Department Preparation Fabrication Estimates, beginning of year: Machine-hours Direct labor-hours Direct materials cost Direct labor cost Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour $4.00 Job 127 Machine-hours Direct labor-hours Direct materials cost Direct labor cost $590940710$$1301,200980 Actual data for all jobs during year: Machine-hours Direct labor-hours Direct materials cost Manufacturing overhead cost 73,00030,000165,000390,000$$24,00054,000420,000740,000 1. Preparation Department predetermined overhead rate: Fabrication Department predetermined overhead rate: Estimated fixed manufacturing overhead Estimated variable manufacturing overhead Estimated total manufacturing overhead cost Estimated total machine-hours DLHS Predetermined overhead rate per DLH 2. Overhead cost applied to Job 127 : Preparation Department overhead applied Fabrication Department overhead applied Total overhead cost 3. Total cost of Job 127 : Direct materials Direct labor Manufacturing overhead Total cost \begin{tabular}{l:l} \multicolumn{2}{c}{ Departments } \\ \hline Preparation Fabrication Total \\ \hline & \\ \hline \hline \end{tabular} Unit product cost for Job 127 : Total manufacturing cost Number of units in the job units Unit product cost per unit 4. Under- or overapplied overhead: Preparation Fabrication Manufacturing overhead cost incurred Manufacturing overhead cost applied Underapplied (or overapplied) overhead