Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department....


Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining 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:




















































MachiningCustomizing
Machine-hours16,00011,000
Direct labor-hours2,0006,000
Total fixed manufacturing overhead cost$104,000$56,400
Variable manufacturing overhead per machine-hour$2.10
Variable manufacturing overhead per direct labor-hour$3.30




During the current month the company started and finished Job T272. The following data were recorded for this job:































Job T272:MachiningCustomizing
Machine-hours6030
Direct labor-hours1060

The estimated total manufacturing overhead for the Machining Department is closest to:



Jun 01, 2022
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