Paddle Place manufactures paddles and tables. In December, the two production departments had budgeted allocation bases of 3,100 machine-hours in Paddle and 6,900 direct manufacturing labor- hours in Table. The budgeted manufacturing overheads for the month were $51,200 and $56,900, respectively. For Project X, the actual costs incurred in the two departments were as follows: Direct materials purchased on account Direct materials used Direct manufacturing labor Indirect manufacturing labor Indirect materials used Lease on equipment Utilities Paddle $80,000 21,200 41,900 8,900 5,100 14,100 990 Table $177,500 12,200 53,500 9,000 4,750 3,750 1,250 Project X incurred 900 machine-hours in Paddle and 200 manufacturing labor-hours in Table. The company uses a budgeted overhead rate for applying overhead to production. Submission Instructions: 1. Determine the budgeted manufacturing overhead rate for each department. 2. Prepare the journal entries for Paddle department. 3. What is the total cost of Project X