Wild Wigs, Inc. assigns overhead to jobs in two processes, Sewing and Coloring. The basis for assigning overhead in the Sewing Department is machine hours. Direct labor hours is used to assign overhead in the Coloring Department. The following estimates were made before this year began:

Sewing Dept. Coloring Dept. Total company

Overhead costs $60,000 $45,000 $105,000

Direct labor hours 1,300 1,500 2,800 DLH

Machine hours 1,200 100 1,300 MH

One of the jobs worked on this year was for the Warren Studios. The following are actual data for that job.

Sewing Dept. Coloring Dept. Total for the job

Direct Materials $3,500 $400 $3,900

Direct Labor cost $9,400 $1,200 $10,600

Direct labor hours 240 40 280 DLH

Machine hours 180 70 250 MH

1. Calculate the overhead rate for each department.

2. Prepare a schedule showing the total cost of the Warren Studios job.