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	$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.

Required:

1. Determine the budgeted manufacturing overhead rate for each department.
2. Prepare the journal entries for Paddle department.

What is the total cost of Project X?