The Bougherty Furniture Company manufactures tables. In June, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department and 8,000 direct manufacturing labor-hours in Department Y. The budgeted manufacturing overheads for the mont were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows: Department Y $177,500 Department X $110,000 32,500 52,500 13,500 53,500 Direct materials purchased on account Direct materials used Direct manufacturing labor Indirect manufacturing labor Indirect materials used Lease on equipment Utilities 11,000 9,000 7,500 4,750 3,750 16,250 1,000 1,250 Job X incurred 800 machine-hours in Department X and 300 manufacturing labor-hours in Department Y. The company uses a budgeted overhead rate for applying overhead to production. Required: a. Determine the budgeted manufacturing overhead rate for each department. b. Prepare the necessary journal entries to summarize the June transactions for Department X c. What is the total cost of Job X