The Matthew Com$-$

pany uses a normal job$-$costing system at its Minneapolis plant. The plant has a machining department and an assembly department. Its job$-$costing system has two direct$-$cost categories $($direct materials and direct manufacturing labour$)$ and two manufacturing overhead cost pools $($the machining department overhead, allocated to jobs based on actual machine$-$hours, and the assembly department overhead, allocated to jobs based on actual direct manufacturing labour costs$).$ The yearly budget for the plant is as follows:

Machining Department Assembly Department

Manufacturing overhead $$1,500,000$ $$5,100,000$ Direct manufacturing labour costs $$1,600,000$ $$3,000,000$ Direct manufacturing labour$-$hours $120,000280,000$ Machine$-$hours $30,000270,000$

Required

$1.$ Present an overview diagram of Matthew$$s job$-$costing system. Compute the budgeted manufacturing

overhead rate for each department.

$2.$ During February, the job$-$cost record for Job $494$ contained the following: