Whitney Furniture uses departmental overhead rates (rather than a plant wide overhead rate) to allocate its manufacturing overhead to jobs. The company's two production departments have the following departmental overhead rates:
Cutting Department..................... $9 per machine hour
Finishing Department:...........$18 per direct labor hour
Job 484 used the following direct labor hours and machine hours in the two manufacturing departments:
__________________________________Cutting Department Finishing Department
Direct Labor Hours ................................................. 2.................................................7
Machine Hours ....................................................... 8.................................................4
1. How much manufacturing overhead should be allocated to Job 484?
2. Assume that direct labor is paid at a rate of $24 per hour and Job 484 used $2,400 of direct materials. What was the total manufacturing cost of Job 484?