original question in french

Vulcain inc. has a cutting and finishing service. It uses a costing system based on order costing and calculates a predetermined allocation rate of manufacturing overhead for each service. The basic cutting service is based on machine hours, and the finishing service is based on direct labor costs. At the beginning of the period, the Company established the following forecast: Service Service Cutting and Finishing Hours of direct labour 6,000 30,000 Machine hours 48,000 5,000 Indirect manufacturing costs $360,000 $486,000 Direct labour $50,000 $270,000 Calculate the pre-determined charge rate for manufacturing overhead for each service. Assume that the pre-determined factory overhead rates you calculated in the previous question are in effect. Product Cost Sheet #203, which was started and completed during the period, contains the following information: Service Service Cutting and Finishing Direct labour hours 6 20 Machine hours 80 4 Manufacturing overhead $500 $310 Direct labour $70 $150 Calculate the manufacturing overhead charged to Product No. 203. Service Coupe 6.000 48.000 360,000 $ 50.000 S Service Finition 30,000 5.000 486,000 $ 270.000 $ Heures de main-d'oeuvre directe Heures-machines Frais indirects de fabrication Main-d'oeuvre directe Calculer le taux d'imputation prdtermin des frais indirects de fabrication de chaque service. Tenez pour acquis que les taux d'imputation prdtermins des frais indirects de Labrication que vous avez calculs la question prcdente sont en vigueur. La fiche de cot de revient du produit no 203, que l'on a commenc et achev aux cours de la priode, contient les renseignements suivants : Service Coupe 6 80 SOOS 70 $ Service Finition 20 4 310 S 150 $ Heures de main-d'ouvre directe Heures-machines Frais indirects de fabrication d'uyre directe