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		6,000		30,000
Machine-hours		48,000		5,000
Total fixed manufacturing overhead cost	$	264,000	$	366,000
Variable manufacturing overhead per machine-hour	$	2.00
Variable manufacturing overhead per direct labor-hour			$	4.00

Required:

1. Compute the predetermined overhead rate for each department (Round your answers to 2 decimal places.)

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			6				20
Machine-hours			80				4
Direct materials		$	500			$	310
Direct labor cost		$	108			$	360

Using the predetermined overhead rates that you computed in requirement (1), compute the total manufacturing cost assigned to Job 203 (Round intermediate calculations to 2 decimal places and final answer to the nearest dollar amount).

3. Would you expect substantially different amounts of overhead cost to be assigned to some jobs if the company used a plantwide predetermined overhead rate based on direct labor-hours, rather than using departmental rates?