The Tamarisk Seaboard Company uses an estimated rate for allocating factory overhead to job orders based on machine hours for the machining department and on a direct labour cost basis for the finishing department. The company budgeted the following for last year:

		Machining			Finishing
Factory overhead		$	4,500,000		$	2,976,000
Machine hours			250,000			14,000
Direct labour hours			15,000			16,000
Direct labour cost		$	225,000		$	2,400,000

During the month of December, the cost record for Job 602 shows the following:

		Machining			Finishing
Direct materials requisitioned		$	6,400		$	1,800
Direct labour cost		$	330		$	6,700
Direct labour hours			20			300
Machine hours			33			5

(a)

What is the estimated overhead allocation rate that should be used in the machining department? In the finishing department?

			Estimated Overhead Allocation Rates
Machining		$		per machine hour
Finishing				% of direct labour cost

(b)What is the total overhead allocated to Job 602? (Round entry to whole amount, e.g. 5,275.)

Total overhead allocated

(c)Assuming that Job 602 consisted of 190 units of product, what is the unit cost for this job? (Round to 2 decimal places, e.g. 15.25.)

Per Unit Cost