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comans corporation has two production departments, milling and customizing. the company uses a job-order costing system and computes a predetermined overhead rate in each production department. the milling department’s predetermined overhead rate is based on machine-hours and the customizing department’s predetermined overhead rate is based on direct labor-hours. at the beginning of the current year, the company had made the following estimates:
milling customizing
machine-hours 15,000 20,000
direct labor-hours 11,000 5,000
total fixed manufacturing overhead cost $ 82,500 $ 29,500
variable manufacturing overhead per machine-hour $ 2.00
variable manufacturing overhead per direct labor-hour $ 4.10
during the current month the company started and finished job a319. the following data were recorded for this job:
job a319: milling customizing
machine-hours 60 10
direct labor-hours 50 40
direct materials $ 690 $ 220
direct labor cost $ 740 $ 660
if the company marks up its manufacturing costs by 10% then the selling price for job a319 would be closest to: (round your intermediate calculations to 2 decimal places.)
multiple choice
$3,824
$3,476
$3,160
$316

Laval produces lamps and home lighting fixtures. its most popular product is a brushed aluminum desk lamp. this lamp is made from components shaped in the fabricating department and assembled in the assembly department. information related to the 22,000 desk lamps produced annually follows.direct materials $280,000direct labor fabricating department (8,000 dlh × $24 per dlh) $192,000assembly department (16,600 dlh × $26 per dlh) $431,600machine hours fabricating department $15,200mhassembly department $20,850mhexpected overhead cost and related data for the two production departments follow.fabricating assemblydirect labor hours 150,000dlh 295,000dlhmachine hours 161,000mh 128,000mhoverhead cost $400,000 430,000required1. determine the plantwide overhead rate for laval using direct labor hours as a base.2. determine the total manufacturing cost per unit for the aluminum desk lamp using the plantwide overhead rate.3. compute departmental overhead rates based on machine hours in the fabricating department and direct labor hours in the assembly department.4. use departmental overhead rates from requirement 3 to determine the total manufacturing cost per unit for the aluminum desk lamps.