Problem $2-19($Algo$)$ Plantwide and Departmental Predetermined

Overhead Rates; Overhead Application $[$LO$2-1,$ LO$2-2]$

Wilmington Company has two manufacturing departments$-$Assembly and Fabrication.

All of its manufacturing overhead costs are fixed costs. The first set of data shown

below is based on estimates from the beginning of the year. The second set of data

relates to one particular job completed during the year$-$Job Bravo.

Required:

If Wilmington uses a plantwide predetermined overhead rate based on direct labor$-$

hours, how much manufacturing overhead would be applied to Job Bravo?

If Wilmington uses departmental predetermined overhead rates with direct labor$-$

hours as the allocation base in Assembly and machine$-$hours as the allocation base

in Fabrication, how much manufacturing overhead would be applied to Job Bravo?

Note: Round your intermediate calculations to $2$ decimal places.