1. Sanderlin Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Machining
Estimated total machine-hours (MHs)		5,000
Estimated total manufacturing overhead cost	$	36,500

During the most recent month, the company started and completed two jobs--Job C and Job L. There were no beginning inventories. Data concerning those two jobs follow:

	Job C		Job L
Direct materials	$	12,500	$	8,200
Direct labor cost	$	20,200	$	6,400
Machining machine-hours		3,400		1,600

Assume that the company uses predetermined overhead rates with machine-hours as the allocation base.

Required:

1. Compute the predetermined overhead rates

_________________________________________________________________

2. Compute the total overhead cost applied to Job C.

Applied Overhead:

3. Total cost of Job C:

Direct Materials: __________________________________

Direct Labor:_____________________________________

Manufacturing Overhead applied: ____________________

Total Cost: _______________________________________

4. Compute the total overhead cost applied to Job L.

Applied Overhead:

5. Total cost of Job L:

Direct Materials: __________________________________

Direct Labor:_____________________________________

Manufacturing Overhead applied: ____________________

Total Cost: _______________________________________