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LIITTO Hele Seved Sun 570000 of wages and sales and by employees or mount $20.000 corse vec bour 510.000 consists of indirect labour, and $10.000 consists of administrative salaries What Motos and Odd 40.000 O 0000 Under normal costing, overhead is applied using Muluple Choice O on actual cerheed rate absorption costing vanable conting a predetermined cverhead rare White Company has two departments cutting and finishing. The company uses a job order costing system and computes a predetermined overhead rate in each department. The cutting department bases its rate on machine-hours, and the finishing department bases its rate on direct labour cost. At the beginning of the year, the company made the following estimates Direct labour-hours Machine-hours Manufacturing overhead cost Direct labour cost Department Cutting Finishing 5,000 33,800 47,000 3,800 $437,100 5536,500 $ 58,000 $290,00 Required: 1. Compute the predetermined overhead rate to be used in each department (Round your answers to 2 decimal places.) Department Cutting Predetermined overhead rate Finishing % of DLC per MH 2. Assume that the overhead rates that you computed in Requirement ( are in effect. The job cost sheet for job 203, which was started and completed during the year, showed the following: Department cutting Finishing 6 28 Direct labour-hours Machine-hours Materials requisitioned Direct labour cost $420 $ 66 $280 $158 Compute the total overhead cost applied to job 203. (Do not round intermediate calculations and round your answer to 2 decimal places.) Total overhead cost appled 2. Assume that the overhead rates that you computed in Requirement (1) are in effect. The job cost sheet for job 203, which was started and completed during the year, showed the following: Direct labour-hours Machine-hours Materials requisitioned Direct labour cost Department cutting Finishing 6 20 80 4 5470 5200 5 66 $150 Compute the total overhead cost applied to job 203. (Do not round Intermediate calculations and round your answer to 2 decimal places.) Total overhead cost applied 3. Would you expect substantially different amounts of overhead cost to be assigned to some jobs if the company used a plantwide overhead rate based on direct labour cost, rather than using departmental rates? Yes O No 3 - Assignment i Swed NWT Consultants, located in Yellowknife, Northwest Territories, is a small but growing business that analyzes a variety of construction materials before they are used by contractors. The testing procedures are specific to the individual materials used because reagents used for testing react differently based on their composition and the quantity used. How they are introduced into the materials for testing is also important During the month of December 2021, NWT completed 36 different jobs. Records pertaining to one such job (reference number: MT 2421-442) are as follows: Date 2/12/21 4/12/21 11/12/22 13/12/21 20/12/21 22/12/21 Document M-3316 L-4423 L-4437 H-3399 H-3407 L-4509 Amount 5 798 550 500 1,200 560 960 The documents with the references Mand L pertain to direct materials and direct labour, respectively. NWT currently allocates overhead using direct labour cost as the allocation base. For the year 2021, it estimated $572.330 as the overhead amount an $473,000 for direct labour costs. Required: 1. Compute the overhead allocation rate for 2021 Predatormined overhead rale % 2. Compute the total costs of the job. Amount Direct materials Direct labour ul 2. Compute the total costs of the job Amount Direct materials Direct labour Overhead Total costs 5 0 3. Prepare a job cost sheet for job MT 0421-442 Number MT 0421-442 Department Commercial Description Pesticide testing Direct Materials Reg. No. Amount Time Sheet JOB COST SHEET Date initiated Date completed Units completed Direct Labour Hours Amount Dec 01, 2021 Dec 23 2021 1 Overhead Rate Amount DL Cost Cost Summary Date Dec 24, 2021 Job Completion Status Progress to date Completed and shipped to customer Total Cost Unit Cost