White Company has two departments, Cutting and Finishing. The company uses a job-order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine-hours, and the Finishing Department bases its rate on direct labor-hours. At the beginning of the year, the company made the following estimates:

	Department
	Cutting		Finishing
Direct labor-hours		7,800		86,000
Machine-hours		52,200		2,200
Total fixed manufacturing overhead cost	$	370,000	$	481,000
Variable manufacturing overhead per machine-hour	$	2.00
Variable manufacturing overhead per direct labor-hour			$	2.75

Required:

1. Compute the predetermined overhead rate for each department.

2. The job cost sheet for Job 203, which was started and completed during the year, showed the following:

	Department
	Cutting				Finishing
Direct labor-hours			3				16
Machine-hours			88				5
Direct materials		$	750			$	350
Direct labor cost		$	72			$	384

Using the predetermined overhead rates that you computed in requirement (1), compute the total manufacturing cost assigned to Job 203.