The Susan Johnson Products Company uses a job costing system. For Year 4, the firm estimated total overhead to be $40,000 and the number of direct labor hours to be 10,000

Refer to the Susan Johnson Products Company. Calculate the predetermined overhead rate.

Refer to the Susan Johnson Products Company. Job 247 is a special order of 100 special-design tables. The work-in-process inventory account for this job shows raw material costs of $4,600 and direct labor costs of $7,600. The firm has charged 1,200 direct labor hours to the job. What is the total cost of Job 247?