The Lopez Company uses a job-order costing system at its local plant. The plant has a machining department and a finishing department. The company uses machine hours to allocate machining department overhead costs to jobs and uses direct labor cost to allocate finishing department overhead costs to jobs. Cost and practical capacity estimates for the current year are as follows:

	Machining Department	Finishing Department
Manufacturing overhead costs	$700,000	$560,000
Machine hours	28,000	2,800
Direct labor hours	7,000	30,800
Direct labor cost	$210,000	$700,000

Required:

1. Determine the cost driver rate for each department.
2. Cost records for job 101 show the following:

	Machining Department	Finishing Department
Direct materials cost	$16,000	$2,800
Direct labor cost	$500	$1,600
Direct labor hours	14	70
Machine hours	100	12

3.Determine the total cost charged to job 101?