Boyle Manufacturing has two departments that produce small appliances. The Drilling Department allocates manufacturing overhead using machine hours as the allocation base while the Cutting Department allocates manufacturing overhead using direct labour cost as the allocation base. Data for April are shown below:
| | Drilling Dept. | Cutting Dept. |
| Estimated annual manufacturing overhead costs | $120,000 | $330,000 |
| Estimated annual direct labour cost | $60,000 | $600,000 |
| Estimated annual machine hours | 40,000 | 6,000 |
| Actual manufacturing overhead costs for April | $8,000 | $15,000 |
| Actual direct labour cost for April | $3,500 | $31,000 |
| Actual machine hours for April | 2,100 | 500 |
| A) | Determine the predetermined manufacturing overhead rate for the Drilling Department. |
| B) | Determine the predetermined manufacturing overhead rate for the Cutting Department. |
| C) | Determine the balances of the manufacturing overhead accounts for each department as of |
April 30. Indicate whether the amounts represent overallocated or underallocated manufacturing overhead.
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