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		6,800		89,000
Machine-hours		50,300		2,800
Total fixed manufacturing overhead cost	$	390,000	$	520,000
Variable manufacturing overhead per machine-hour	$	4.00
Variable manufacturing overhead per direct labor-hour			$	3.75

Required:

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				11
Machine-hours			84				4
Direct materials		$	770			$	370
Direct labor cost		$	110			$	242

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

These are the rates I computed. 11.75 cutting and 9.59 finishing.