Part 3 Year End Actual balances (000's) Compute under/over applied FOH for each dept. Assembly Finishing Compute under/over applied FOH for the factory. Building Company (BUDGETED) (000's) Name: Part 1: What are the budgeted (pre-determined) overhead rate choices? Assembly Einishing Part 2 Application of Overhead Base overhead on Direct Labour hours in Assembly and Machine Hours in Finishing. During October, Jobs 183 and 184 show: What is the total overhead on Job 183 and Job 184 ? Show work. If job 183 is 50 units and job 184 is 20 units, what is the unit cost of each job? Show work. Suck It Up Corporation has a machining facility to make vacuum cleaners. The prior job costing system had two direct cost categories (direct materials and direct manufacturing labor) and a single indirect cost pool (manufacturing overhead, allocated using direct laborhours). The indirect cost allocation rate of the prior system for 2022 would have been $100 per direct manufacturing labor-hour. An activity-based approach was selected to refine the job costing system for 2023 . The two direct cost categories were retained. The team decided to replace the single indirect cost pool with six indirect cost pools. These six cost pools represent six activity areas at the facility. Pertinent data is: Activity Area Cost Driver Used Overhead as Allocation Base Cost [1] \begin{tabular}{lcc} Materials-handling Components & $200,000 \\ Lathe work & Turns & $50,000 \\ Welding & Machine-hours $400,000 \\ Setups & Number of setups & $60,000 \\ Grinding & Components & $100,000 \\ Testing & Units tested & $40,000 \end{tabular} During the year Suck It Up Co. expects to handle 200,000 components, perform 200,000 turns, use 40,000 Machine-hours, have 2,000 setups, grind 200,000 components and do 8,000 tests on units. Information-gathering technology has advanced to the point where all the data necessary for budgeting in these six activity areas are automatically collected. Two representative jobs processed under the new system at the facility in the most recent period had the following characteristics