Question #$2$

Copr. Goed Cosmo Co$.$ uses a job order costing system. Manufacturing overhead is applied using departmental overhead rates. Cosmo has two departments, mixing and bottling.

Overhead is applied based on labor hours in the mixing department. The mixing department estimates $6,000$ labor hours, $900$ machine hours, and $$24,000$ total manufacturing overhead.

Overhead is applied based on machine hours in the bottling department. The bottling department estimates $4,000$ labor hours, $1,000$ machine hours, and $$18,000$ total manufacturing overhead.

What is the predetermined manufacturing overhead rate in the mixing department?

$$2\mathrm{.}40$

$$3\mathrm{.}47$

$$4\mathrm{.}00$

$$3\mathrm{.}00$