Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table:

	Molding			Finishing
Direct labor hours	83,000	DLH		168,500	DLH
Machine hours	106,000	MH		89,500	MH

1.

arnish Industries uses departmental overhead rates and is planning on a $2 per direct labor hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table.

Multiple Choice

• $249,000

• $212,000

• $166,000

• $337,000

• $503,000

2. Tarnish Industries uses departmental overhead rates and is planning on a $2.60 per machine hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table.

Multiple Choice

• $31,923

• $275,600

• $445,200

• $232,700

• $508,300

3.

Tarnish Industries uses departmental overhead rates and is planning on a $2.80 per machine hour overhead rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table.

Multiple Choice

• $295,800

• $296,800

• $250,600

• $232,700

• $704,200