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Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per
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Answer #1

Total manufacturing Cost assigned on Job Q= Direct Material + Direct Labour Cost + Machine hours cost assigned of both department on Job Q

= $8000 +$ 7500 + 800 hours X $5.4 per machine hour + 900 hours X $12.20 per machine hours

=$8000 +$7500 +$4320 +$10980

=$30800

Working note :-

Predetermined overhead = Estimated total manufacturing overhead / Estimated machine hours

Molding department = $10,000+2,500*$1.40 / 2,500 hours = $5.40 per machine hour

Fabrication department = $15,000+1,500*$2.2 / 1,500 = $12.20 per machine hour

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