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[1]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	$80,000	$177,500
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	$3,750
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:

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?