Markup on job cost $=71\mathrm{.}1\%$

Required:

Follow the sequence below to determine the total cost of Cruiser Job $114$ and Tanker Job $851.$ Do not round any values.

Step $1$: Calculate the estimated total manufacturing overhead cost for each department

Step $2$: Calculate the predetermined overhead rate in each department

Step $3$: Calculate the amount of overhead applied from both departments

Step $4$: Calculate the total job cost

Step $5$: Calculate the selling price