Union Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool. Union allocates manufacturing overhead costs using direct manufacturing labor costs. Union provides the following information:

Budget 2021 Actual result 2021

Direct Material Cost 3,200,000 4,000,000

Direct manufacturing labor costs 3,000,000 3,000,000

Manufacturing overhead costs 6,000,000 9,000,000

1. Compute the actual and budgeted manufacturing overhead rates for 2021

2. During March, the job-cost record for Job 625 contained the following information:

Direct materials used 50,000

Direct manufacturing labor costs 40,000

Compute the cost of Job 625 using (a) actual costing and (b) normal costing.