Calculating Departmental Overhead Rates Using Post$-$Allocation Costs

Valron 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 $170,000$ direct labor hours.

Job $316$ required nine machine hours in Fabricating and five direct labor hours in Assembly. Total direct materials cost $\backslash (\backslash$$ $110\backslash ),$ and total direct labor cost was $\backslash (\backslash$$ $65\backslash ).$

Required:

Overhead Rate

$2.$ Using the overhead rates calculated in Requirement $1,$ calculate the cost of Job $316.$ If required, round your answer to the nearest cent.

$\backslash$$ cent.