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: Paddle Table Direct materials purchased on account $00,000 $1??,500 Direct materials used 21,200 12,200 Direct manufacturing labor 41,900 53,500 Indirect manufacturing labor 8,900 9,000 Indirect materials used 5,100 4.750 Lease on equipment 14,100 3,950 Utilities 990 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: 3. Determine the budgeted manufacturing overhead rate for each department. 4. Prepare the journal entries for Paddle department. 5. What is the total cost of Project X