# 1. In picture** 2.total manufscting cost 2 White Company has two departments, Cutting and Finishing. The...

1. In picture**

2.total manufscting cost

1.
Cutting = \$2 + \$380000 / 63100 = \$8.02 per machine hour
Finishing = \$2.75 + 416000 / 68000 = \$8.87 per labor hour

2.
Overhead assigned = 82 x \$8.02 + 14 x \$8.87 = \$781.82
Total Manufacturing Cost = \$790+380+63+294+781.82 = \$2308.82

3.
Yes there will be significant difference. Since some jobs use higher labor hours some use higher machine hours.

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