The Dougherty Furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 5,000 machine-hours in Department 100 and 10,000 direct manufacturing labor-hours in Department 200. The budgeted manufacturing overheads for the month were $75,000 and $80,000, respectively. For Job A, the actual costs incurred in the two departments were as follows:

Department 100 Department 200

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

Direct materials used 32,500 13,500

Direct manufacturing labor 52,500 53,500

Indirect manufacturing labor 8,000 9,000

Indirect materials used 1,500 1,750

Lease on equipment 2,250 1,150

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:

a. Determine the budgeted manufacturing overhead rate for each department (department 100 and department 200).

b. Prepare the necessary journal entries to summarize the March transactions for Department 100 only used on Job A (raw material purchases, raw materials used, direct labor incurred, overhead allocated, and actual overhead incurred). For example a journal entry can by typed as:

Cash $10

Sales $10 or debit cash $10/credit sales $10