. The Dougherty Furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department 100 and 8,000 direct manufacturing labor-hours in Department 200. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:

Department 100Department 200

Direct materials purchased on account$110,000$177,500

Direct materials used32,50013,500

Direct manufacturing labor52,50053,500

Indirect manufacturing labor11,0009,000

Indirect materials used7,5004,750

Lease on equipment16,2503,750

Utilities1,0001,250

Job A incurred 800 machine-hours in Department 100 and 300 manufacturing labor-hours in Department 200. The company uses a budgeted overhead rate for applying overhead to production.

Required: (35 points)

a.Determine the budgeted manufacturing overhead rate for each department.

b.Prepare the necessary journal entries to summarize the March transactions for Department 100.

c.What is the total cost of Job A?