Maple Street Furniture uses departmental overhead rates (rather than a plantwide overhead rate) to allocate its manufacturing overhead to jobs. The company's two production departments have the following departmental overhead rates:
Cutting Department: .....................$12 per machine hour
Finishing Department: ...............$15 per direct labor hour
Job 484 used the following direct labor hours and machine hours in the two manufacturing departments:
JOB 484 Cutting Department Finishing Department
Direct Labor Hours . . . . . . . . . . . . . . . . . . . . . . . 4...............................5
Machine Hours . . . . . . . . . . . . . . . . . . . . . . . . . . 9...............................5
1. How much manufacturing overhead should be allocated to Job 484?
2. Assume that direct labor is paid at a rate of $26 per hour and Job 484 used $2,550 of direct materials. What was the total manufacturing cost of Job 484?