UCD Company uses a job costing accounting system for its production costs. A predetermined overhead rate based on direct labor-hours is used to apply overhead to individual jobs. An estimate of overhead costs at different volumes was prepared for the current year as follows:

Direct labor hours ---- 31,000 40,700 50,100 Variable overhead costs ---- $341,000 $447,700 $551,100 Fixed overhead costs ---- 501,800 501,800 501,800 ------------------------------------------------------------------------------------------- Total overhead ---- $842,800 $949,500 $1,052,900

The expected volume is 40,700 direct labor-hours for the entire year. The following information is for October, when jobs 1011 and 1015 were completed.

Inventories, October 1
Raw materials and supplies	$ 42,800
Work in process (Job 1011)	92,400
Finished goods	229,600
Purchases of raw materials and supplies
Raw materials	630,100
Supplies	80,600
Materials and supplies requisitioned for production
Job 1011	279,100
Job 1015	234,500
Job 1017	45,500
Supplies	75,900
	$635,000
Machine-hours (MH)
Job 1011	6,218 MH
Job 1015	6,118 MH
Job 1017	3,709 MH
Direct labor-hours (DLH)
Job 1011	14,020 DLH
Job 1015	6,170 DLH
Job 1017	3,730 DLH
Labor costs
Direct labor wages (all hours @ $11)	$263,120
Indirect labor wages (12,700 hours)	66,675
Supervisory salaries	126,600
Building occupancy costs (heat, light, depreciation, etc.)
Factory facilities	35,800
Sales and administrative offices	14,170
Factory equipment costs
Power	21,600
Repairs and maintenance	8,110
Other	9,810
	$ 39,520

(Note: Regardless of your answer to requirement [a], assume that the predetermined overhead rate is $23.83 per direct labor-hour. Use this amount in answering requirements [b] through [e].)

REQUIRED:

A) Compute the predetermined overhead rate (combined fixed and variable) to be used to apply overhead to individual jobs during the year. (Round your intermediate computations and final answers to nearest whole dollar value.) Overhead rate _____________ per DLH B) Compute the total cost of Job 1011 when it is finished. (Round your intermediate computations and final answers to nearest whole dollar value.) The total cost of Job 1011 _______________