USE THE FOLLOWING INFORMATION FOR QUESTIONS 11, 12, 13, 14, 15, 16

Assume that Fickel Company has Total Estimated MOH for Assembly and Testing Departments of $560,000 and $340,000, respectively.

Fickel Company uses departmental predetermined overhead rates based on machine-hours. Estimated Machine hours for Assembly and Testing Departments are 20,000 and 30,000 hours respectively.

During the year, the company had no beginning or ending inventories and it started, completed, and sold only two jobsJob A-20 and Job D-150. It provided the following information related to those two jobs:

Job A-20	Assembly	Testing	Total
Direct Material Cost	$370,000	$320,000	$690,000
Direct Labor Cost	$240,000	$160,000	$400,000
Machine-hours	16,000	6,000	22,000
Job D-150	Assembly	Testing	Total
Direct Material Cost	$260,000	$300,000	$560,000
Direct Labor Cost	$140,000	$280,000	$420,000
Machine-Hours	6,000	24,000	30,000

15. If Fickel Company establishes bid prices that ate 50% of total manufacturing cost, what bid prices would it have established for Job A-20.

16. If Fickel Company establishes bid prices that are 50% of total manufacturing cost, what bid prices would it have established for Job D-150?