Taveras Corporation is currently operating at 50% of its available manufacturing capacity. It uses a job-order costing system with a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates:

Machine-hours required to support estimated production		250,000
Fixed manufacturing overhead cost	$	6,000,000
Variable manufacturing overhead cost per machine-hour	$	2.00

Required:

1. Compute the plantwide predetermined overhead rate.

2. During the year, Job P90 was started, completed, and sold to the customer for $4,200. The following information was available with respect to this job:

Direct materials	$	1,932
Direct labor cost	$	1,386
Machine-hours used		89

Compute the total manufacturing cost assigned to Job P90.

Compute the plantwide predetermined overhead rate.

Predetermined overhead rate

per MH

During the year, Job P90 was started, completed and sold to the customer for $2,500. Compute the total manufacturing cost assigned to Job P90.

Direct materials
Direct labor
Overhead applied
Total manufacturing cost