Assume Johnson Manufacturing uses three allocation bases to allocate overhead costs from departments to jobs: number of different parts, number of machine hours, and number of job setup hours. The information needed to compute the allocation rates follows:

Job 300ZX required the following activities:
Department A: 10 parts, 1,000 machine hours, 20 setup hours.
Department B: 2 parts, 200 machine hours, 10 setup hours.
Allocate overhead costs to Job300ZX.

Department A Department B Units of Units of Actvity Costs Ativity Costs 4,000 2. Number of Machine Hours Worked$208,000 16,000 Hours $60,000 1,500 Hours 24,000 1. Number of Different Parts 40 Parts 800 10 Parts 3. Number of Hours to Set Up Jobs 300 Hours 8,000 100 Hours