Calculate the cost of Job 845 using a machine hour departmental overhead rate for the...

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Accounting

Calculate the cost of Job 845 using a machine hour departmental overhead rate for the Milling Department ($32 per hour) and a direct hour overhead rate for the Finishing Department ($102 per hour). (Round your answer to the nearest dollar.)

Assume that manufacturing overhead for Goldratt Company consisted of the following activities and costs:

Setup (1,000 setup hours) $118,000
Production scheduling (400 batches) 60,000
Production engineering (60 change orders) 150,000
Supervision (2,000 direct labor hours) 46,000
Machine maintenance (12,000 machine hours) 60,000
Total activity costs $434,000

The following additional data were provided for Job 845:

Direct materials costs $7,000
Direct labor cost (5 Milling direct labor hours; 35 Finishing direct labor hours) $1,000
Setup hours 5 hours
Production scheduling 1 batch
Machine hours used (25 Milling machine hours; 5 Finishing machine hours) 30 hours
Production engineering 3 change orders

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