Calculating Departmental Overhead Rates Using Post$-$Allocation Costs

Chekov Company has two support departments, Human Resources and General Factory, and two producing departments, Fabricating and Assembly.

Department overhead rate is based on normal activity of $160,000$ direct labor hours.

Job $316$ required nine machine hours in Fabricating and four direct labor hours in Assembly. Total direct materials cost $$100,$ and total direct labor cost was $$50.$

Required:

calculations.

Overhead Rate

Using the overhead rates calculated in Requirement $1,$ calculate the cost of Job $316.$ If required, round your answer to the nearest cent.

$x$

nearest cent.