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Business, 26.02.2020 01:30 angelolucero146

Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2018, the following estimates were provided for the coming year:

Machining Assembly
Direct labor-hours 40,000 40,000
Machine-hours 50,000 20,000
Direct labor costs $ 525,000 $ 875,000
Manufacturing overhead costs $ 280,000 $ 360,000

The accounting records of the company show the following data for Job #316:
Machining Assembly
Direct labor-hours 120 75
Machine-hours 45 5
Direct material cost $ 250 $ 125
Direct labor cost $ 300 $ 325

What amount of manufacturing overhead costs will be allocated to Job #316?

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