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Diаmоnd Industries uses depаrtmentаl оverhead rates tо allocate its manufacturing overhead to jobs. The company has two departments: Assembly and Sanding. The Assembly Department uses a departmental overhead rate of $20 per machine hour, while the Sanding Department uses a departmental overhead rate of $15 per direct labour hour. Job 396 used the following direct labour hours and machine hours in the two departments:Actual resultsAssembly DepartmentSanding DepartmentDirect labour hours used43Machine hours used95The cost for direct labour is $25 per direct labour hour and the cost of the direct materials used by Job 396 is $1,200.What was the total cost of Job 396 if Babcock Industries used the departmental overhead rates to allocate manufacturing overhead?
Answer the fоllоwing questiоn(s) using the informаtion below.Ernsting Printers hаs contrаcts to complete weekly supplements required by forty-six customers. For the year 2022, manufacturing overhead cost estimates total $420,000 for an annual production capacity of 1,200,000 pages.For 2022, Ernsting Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:Cost poolManufacturing overhead costsActivity levelDesign changes$60,000300 design changesSetups320,0005,000 setupsInspections 40,0008,000 inspections Total manufacturing overhead costs$420,000During 2022, two customers, Wealth Managers and Health Systems, are expected to use the following printing services:ActivityWealth Managers Health SystemsPages60,00076,000Design changes100Setups2010Inspections3038What is the cost driver rate if manufacturing overhead costs are considered one large cost pool and are assigned based on 1,200,000 pages of production capacity?
Answer the fоllоwing questiоn(s) using the informаtion below.Ernsting Printers hаs contrаcts to complete weekly supplements required by forty-six customers. For the year 2022, manufacturing overhead cost estimates total $420,000 for an annual production capacity of 1,200,000 pages.For 2022, Ernsting Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:Cost poolManufacturing overhead costsActivity levelDesign changes$60,000300 design changesSetups320,0005,000 setupsInspections 40,0008,000 inspections Total manufacturing overhead costs$420,000During 2022, two customers, Wealth Managers and Health Systems, are expected to use the following printing services:ActivityWealth Managers Health SystemsPages60,00076,000Design changes100Setups2010Inspections3038Using pages printed as the only overhead cost driver, what is the manufacturing overhead cost estimate for Wealth Managers during 2022?