Reference no: EM133050820

Question - 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 Machining Department and on basis of direct labor-hours in Assembly Department. At beginning of 2013 the following estimates were provided for coming year

	Machining	Assembly
Direct labor-hours	60,000	70,000
Machine-hours	20,000	30,000
Direct labor cost	$450,000	$750,000
Manufacturing overhead costs	$300,000	$210,000

The accounting records of the company show the following data for Job #316:

	Machining	Assembly
Direct labor-hours	120	75
Machine-hours	60	5
Direct material cost	$350	$100
Direct labor cost	$350	$450

-For Bauer Manufacturing, what is the annual manufacturing overhead cost-allocation rate for the Machining, and Assembly Departments?

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

-What are the total manufacturing costs of Job #316?