PLEASE ANSWER THE QUESTION :

Bald Head Aussie Limited has two departments Wigs and Masks. The company uses a job-order costing system. The company manufactures luxury handbags to hide the poor Australians.

The company currently computes a predetermined overhead rate for the overall plantwide based on machine-hours.

The company is considering a change to compute predetermined overhead per each department. The Wigs Department would base its rate on machine-hours and the Masks Department bases its rate on direct labour-hours. At the beginning of the year, the company made the following estimates:

	Department
	Wigs	Masks
Direct labour-hours	1,900	60,000
Machine-hours	120,000	500
Total fixed manufacturing overhead cost	$30,000	$26,000
Variable manufacturing overhead per machine-hour	$6.00	$6.00
Variable manufacturing overhead per direct labour-hour	$14.00	$14.00

During the company complete Job #3333, which was started and completed during the year. The job sheet for Job #3333 is presented as follows:

	Department
	Wigs	Masks
Direct labour-hours	2	210
Machine-hours	820	6
Materials requisitioned	$1,200	$5,200
Direct labour costs	$3,100	$100

Required:

(1) Compute the cost of Job #3333 if pre-determined overhead is calculated based on a plantwide basis.

(2) Compute the cost of Job #3333 if pre-determined overhead is calculated based on a department basis.