Required:a) What is the estimated overhead allocation rate that should be used in the:(i) machining department? (ii) finishing department? b) What is the total overhead allocated to job no. SB65? c) Assuming that job no. SB65 manufactured 1,200 units of product, calculate the per-unit total manufacturing cost for Job no. SB65. d) What is the total amount of over- or under-applied overhead at the end of 2018 for:(i) Machining Department(ii) Finishing Department

Sizzling Chef Ltd is a manufacturer of gourmet cooking utensils. The company uses job-costing svstem at its Gladstone plant. The plant has a machining department and a finishing department. Sizzling Chef uses normal costing with two direct-cost categories [direct materials and direct manufacturing labor) and two manufacturing overhead cost pools {the machining department with machine hours as the allocation base, and the finishing department with direct manufacturing labor hours as the allocation base). The budgeted and actual data for the plant were as follows for 2013. mm- 5 5,600,000 5 3,950,000 243.000 32.000 Budgeted production overhead cost Budgeted machine hours Budgeted direct Mhours Actual production overhead cost Actual machine hours Actual direct [3933; hours During the year, Sizzling Chef completed several jobs. One of the jobs completed during the year is Job 5365, consists of ceramic spoon rests. The job cost record for this job shows the following: Direct materials Direct Whours Machine Hours