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	8,900	64,000
Machine-hours	52,300	2,000
Total fixed manufacturing overhead cost	$ 390,000	$ 479,000
Variable manufacturing overhead per machine-hour	$ 2.00	0
Variable manufacturing overhead per direct labor-hour	0	$3.75

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	5	13
Machine-hours	85	5
Direct materials	$ 780	$ 360
Direct labor cost	$ 110	$ 286

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