The President wants to know the total manufacturing overhead cost allocated for the job 225. During the month of March, the job-cost record for Job 225 shows the following:

Machine Department Finishing Department

Direct materials used $ 13,000 $5,000

Direct manufacturing labour costs $ 900 $1,250

Direct manufacturing labour-hours 20 70

Machine-hours 140 20

(i) You are asked to compute the total manufacturing overhead cost allocated to Job 225. (ii) Assuming that Job 225 consisted of 300 units of product, what will be the cost per unit? - - - - (iii). The president is thinking of decentralising the departments for his company because he believes that decentralization of operations may lead to better manage each department of the company and therefore seeks your expertise on the matter