Seton Hall Corporation 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, the company had made the following estimates:

		Forming	Finishing
	Machine-hours	24,000	18,000
	Direct labor-hours	4,000	6,000
	Total fixed manufacturing overhead cost	$118,800	$57,600
	Variable manufacturing overhead per machine-hour	$4.40
	Variable manufacturing overhead per direct labor-hour		$6.00

During the current month, the company started and finished Job Pirate. Marketing has determined that they can sell Job Pirate for a markup of 45%. The following data were recorded for this job:

	Job Pirate:	Forming	Finishing
	Machine-hours	80	30
	Direct labor-hours	20	40
	Direct Materials	$275	$30
	Direct Labor	$600	$1,200

1. Calculate the estimated total manufacturing overhead for the Forming Department.
2. Calculate the estimated total manufacturing overhead for the Finishing Department.
3. Calculate the predetermined overhead rate for the Forming Department.
4. Calculate the predetermined overhead rate for the Finishing Department.
5. Calculate the total amount of overhead applied to Job Pirate.