Stelepad Industries manufactures custom steel frames for diesel engines. Below is some information regarding cost estimates and

recorded costs for the last few jobs:

The Milling Department is mostly automated and uses machine hours as its cost driver. The Assembly Department is more labor

intensive and uses direct labor hours as its cost driver.

Markup on job cost $=69\mathrm{.}1\%$

Required:

Follow the sequence below to determine the total cost of Cruiser Job $114$ and Tanker Job $851.$ Do not round any values.

Step $1$: Calculate the estimated total manufacturing overhead cost for each department

Step $2$: Calculate the predetermined overhead rate in each department

Step $3$: Calculate the amount of overhead applied from both departments

Step $4$: Calculate the total job cost

Step $5$: Calculate the selling price