Wood Manufacturing is a small textile manufacturer using machine-hours as the single, plant-wide predetermined cost driver rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for the Winfield High School band jacket job:

1. For Wood Manufacturing, what is the annual manufacturing overhead cost driver rate?

a. $0.50 per machine hr

b. $33.33 per machine hr

c. $0.80 per machine hr

d. $0.40 per machine hr

2. What amount of manufacturing overhead costs will be allocated to the Winfield job?

a. $360

b. $720

c. $30,000

d. $270

3. What are the total manufacturing costs of this job?

a. $1,470

b. $1,920

c. $1,200

d. $1,560

Company $40,000 $10,000 Winfield High School Job $1,000 $ 200 Direct materials Direct labor Manufacturing overhead costs Machine-hours $40,000 100,000 900