The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant managers salary, accounting personnel, cafeteria, and human resources, is budgeted at $200,000. During the past year, actual plantwide overhead was $183,000. Each departments overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows:

[The following information applies to the questions displayed below. The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $200,000. During the past year, actual plantwide overhead was $183,000. Each department's overhead consists primarily of depreciation and other machine- related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows Department A Department B Budgeted department overhead 308,000 (excludes plantwide overhead) Actual department overhead Expected total activity: $120,000 125,000 323,000 Direct labor hours Machine-hours 38,000 15,000 10,000 44,000 Actual activity: Direct labor hours Machine-hours 40,000 15,500 8,600 46,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows: 17,000 Direct materials Direct labor cost: Department A (2,200 hr) Department B (500 hr) 33,000 11,000 Machine-hours projected Department A Department B 150 1,200 11,000 Units produced