Marigold Artworks creates hand-painted picture frames. The frames are cast from resin in an automated process. Once the casting is done, talented artisans hand-paint one of fifteen designs on each frame. In the final assembly process, a worker inserts the glass pane and attaches the backing to the frame. Marigolds budget for the current year, along with the production requirements for two of the frames it produces, are as follows:

		Department
		Casting		Painting		Assembly
Direct labor hours				48,000		12,000
Machine hours		18,000				2,000
Manufacturing overhead cost		$252,000		$288,000		$48,000

Seasons of Fun Frame		Department
		Casting		Painting		Assembly
Direct labor hours				1		0.25
Machine hours		1.50				0.50

Birth Announcement Frame		Department
		Casting		Painting		Assembly
Direct labor hours				1.50		0.50
Machine hours		0.75				0.10

The accountant has attended a few more classes and now wants to explore the use of departmental predetermined overhead rates. She has decided that machine hours is the best overhead application base for the casting department and direct labor hours is the best base for the painting and assembly departments. Using the departmental overhead application rates the accountant has decided on, calculate the amount of overhead applied to a Seasons of Fun frame and a Birth Announcement frame. (Round overhead rates to 2 decimal places, e.g. 3.54.)

		Seasons of Fun		Birth Announcement
Total overhead per frame		$enter a dollar amount		$enter a dollar amount