The Dougherty Furniture Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Department 100 and 8,000 direct manufacturing labor-hours in Department 200. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:
| Department 100 | Department 200 |
| Direct materials purchased on account | $110,000 | $177,500 |
| Direct materials used | 32,500 | 13,500 |
| Direct manufacturing labor | 52,500 | 53,500 |
| Indirect manufacturing labor | 11,000 | 9,000 |
| Indirect materials used | 7,500 | 4,750 |
| Lease on equipment | 16,250 | 3,750 |
Job A incurred 800 machine-hours in Department 100 and 300 manufacturing labor-hours in Department 200. The company uses a budgeted overhead rate for applying overhead to production.
Required:
| a. | Determine the budgeted manufacturing overhead rate for each department. |
| b. | Prepare the necessary journal entries to summarize the March transactions for Department 100. |
| c. | What is the total cost of Job A? |
Christian Gladu, The Bungalow Company, The Birch, North Town Woods, Bainbridge
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