15 Comprehensive Proble... Saved Help Save & Exi Chec The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Cloud, Minnesota, uses a job order costing system for its batch production processes. The St. Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $230,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours Machine-hours Actual activity: Direct labor hours Machine-hours Department A $ 108,000 Department B $ 329,000 120,000 344,000 44,000 10,000 18,000 47,000 45,500 9,500 18,500 49,000 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials Direct labor cost: Department A (2,200 hr) Department B (1,200 hr) Machine-hours projected: Department A Department B Units produced Previ $18,500 33,000 6,800 110 1,200 14,000 S 8m 1 2 3 6 of 6 Next >