Answer:
Results are below.
Explanation:
<u>First, we need to calculate the predetermined overhead rate for each department:</u>
Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base
Molding:
Predetermined manufacturing overhead rate= (174,000/87,000) + 3.2
Predetermined manufacturing overhead rate= $5.2 per machine hour
Painting:
Predetermined manufacturing overhead rate= 445,890/50,100 + 5.2
Predetermined manufacturing overhead rate= $14.1
<u>Now, we can allocate overhead to Job 205:</u>
<u />
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Allocated MOH= 5.2*350 + 14.1*132
Allocated MOH= $3,681.2
<u>Finally, the unitary cost of Job 205:</u>
<u />
Total cost= (938 + 1,220) + (720 + 1,020) + 3,681.2
Total cost= $7,579
Unitary cost= 7,579/22
Unitary cost= $344.51
