Problem $4-57$ Overhead Applied to Jobs, Departmental Overhead Rates

Xania Inc. uses a normal job$-$order costing system. Currently, a plantwide overhead rate based on machine hours is used. Xania's plant manager has heard that departmental overhead rates can offer significantly better cost assignments than a plantwide rate can offer. Xania has the following data for its two departments for the coming year:

$\backslash$table$[[,$Department A$,$Department B$],[$Overhead costs $($expected$),$$$75,000,$$$33,000$