5. PepsiCo has two production departments, Forming and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, PepsiCo had made the following estimates:

	Forming		Finishing
Machine-hours		17,500		10,100
Direct labor-hours		1,205		9,011
Total fixed manufacturing overhead cost	$	97,520	$	78,359
Variable manufacturing overhead per machine-hour	$	1.35
Variable manufacturing overhead per machine-hour			$	3.27

During the current month the company started and finished Job A948. The following data were recorded for this job:

Job A948:	Forming		Finishing
Machine-hours		73		29
Direct labor-hours		12		54
Direct materials	$	660	$	355
Direct labor cost	$	370	$	2,010

(round predetermined overhead rates to 2 decimals. Do not round final answers)

1. What is the predetermine overhead rate for the Forming Department?
2. How much overhead is applied to Job A948 from the Forming Department?
3. What is the predetermined overhead rate for the Finishing Department?
4. How much overhead is applied to Job A948 from the Finishing Department?
5. What is the total cost for Job A948