Steak and Lamb Aussie Limited has two departments Sheep and Cattle. The company uses a job-order costing system. The company manufactures luxury trailers for Australians to live in.

The company currently computes a predetermined overhead rate for the overall plantwide based on labour-hours.

The company is considering a change to compute predetermined overhead per each department. The Sheep Department would base its rate on machine-hours and the Cattle Department bases its rate on direct labour-hours. At the beginning of the year, the company made the following estimates:

	Department
	Sheep	Cattle
Direct labour-hours	1,900	60,000
Machine-hours	120,000	500
Total fixed manufacturing overhead cost	$30,000	$26,000
Variable manufacturing overhead per machine-hour	$5.00	$5.00
Variable manufacturing overhead per direct labour-hour	$9.00	$9.00

During the company complete Job #5555, which was started and completed during the year. The job sheet for Job #5555 is presented as follows:

	Department
	Sheep	Cattle
Direct labour-hours	8	210
Machine-hours	820	16
Materials requisitioned	$1,200	$5,200
Direct labour costs	$3,100	$100

Required:

(1) Compute the cost of Job #5555 if pre-determined overhead is calculated based on a plantwide basis.

(2) Compute the cost of Job #5555 if pre-determined overhead is calculated based on a department basis.