Tinkle-Tinkle Glass Company makes glass globe paper weights for desks. The company uses a job-order cost system and predetermined overhead rates apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Fabrication Department is based on machine hours, and the rate in the Finishing Department is based on direct labor hours. At the beginning of the year, the company's mangement made he following estimates for the year:

Department

Fabrication Finishing

Machine hours 60,000 20,000

Direct labor hours 22,000 32,000

Direct material cost $300,000 $150,000

Direct labor cost $215,000 $500,000

Fixed manufacturing overhead cost $475,000 $200,000

Variable manufacturing overhead per machine hour $1.50 ---

Variable manufacturing overhead per direct labor hour --- $1.35

Job 25 (the Christmas holiday special) was sarted on July 1 and completed on August 15. The company's cost records show the following concerning the job:

Department

Fabrication Finishing

Machine hours 250 50

Direct labor hours 75 100

Direct materials cost $975 $750

Direct labor cost $650 $825

Question

Compute the predetermined overhead rate used during the year in the Fabrication Department. Do the same for the Finishing Departmnt. Compute the total overhead cost applied to job 25.

Please show work