Reference no: EM132972726

The Crespin Company uses a job order costing system at its plant in Green? Bay, Wisconsin. The plant has a machining department and a finishing department. The company uses two cost driver rates for allocating manufacturing overhead costs to job? orders: one on the basis of machine hours for allocating machining department overhead costs and the other on the basis of direct labor cost for allocating the finishing department overhead costs.

Estimates for the current year? follow:

                                         Machining Department              Finishing Department
Manufacturing overhead costs        $ 667,000                          $ 280,000
Machine hours                                23,000                              1,100
Direct labor hours                           6,000                               23,000
Direct labor cost                           $ 164,000                           $ 350,000

Last? month, cost records for job 511 show the? following:

                                                  Machining Department                     Finishing Department

Direct materials cost                             $ 10,000                              $ 2,800
Direct labor cost                                   $ 350                                   $ 1,300
Direct labor hours                                    10                                           35
Machine hours                                            70                                         7

Problem 1: Determine the Manufacturing Overhead Costs charged to job 511.