Biology Forums - Study Force

Sanderlin Corporation has two manufacturing departments--Machining and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Machining	Finishing	Total
Estimated total machine-hours (MHs)	5,000	5,000	10,000
Estimated total fixed manufacturing overhead cost	$ 26,500	$ 13,500	$ 40,000
Estimated variable manufacturing overhead cost per MH	$ 2.00	$ 3.00

During the most recent month, the company started and completed two jobs--Job C and Job L. There were no beginning inventories. Data concerning those two jobs follow:

	Job C	Job L
Direct materials	$ 12,500	$ 8,200
Direct labor cost	$ 20,200	$ 6,400
Machining machine-hours	3,400	1,600
Finishing machine-hours	2,000	3,000

Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. The manufacturing overhead applied to Job L is closest to: (Round your intermediate calculations to 2 decimal places.)

▸ $29,900

▸ $11,680

▸ $28,780

▸ $17,100

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