The company has 2 departments -- Painting and Packaging. The company uses a job order costing system and computes a predetermined overhead rate for each department.

The Painting Department bases its rate on machine hours; the Packaging Department bases its rate on direct labor hours.

At the beginning of the year, the company made the following estimates:

The company had a job that was started and completed during the year; the job cost sheet

showed the following:

Dept. Dept. What was the total overhead applied to the job