Bauer manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. manufacturing overhead costs are allocated on the basis of machine-hours in the machining department and on the basis of direct labor-hours in the assembly department. at the beginning of 2018, the following estimates were provided for the coming year: machining assembly direct labor-hours 80,000 40,000 machine-hours 20,000 20,000 direct labor cost $550,000 $900,000 manufacturing overhead costs $480,000 $280,000 the accounting records of the company show the following data for job #316: machining assembly direct labor-hours 120 55 machine-hours 50 5 direct material cost $250 $150 direct labor cost $125 $375 what are the total manufacturing costs of job #316?

The law firm of furlan and benson accumulates costs associated with individual cases, using a job order cost system. the following transactions occurred during july: jul. 3 charged 175 hours of professional (lawyer) time to the obsidian co. breech of contract suit to prepare for the trial, at a rate of $150 per hour. 10 reimbursed travel costs to employees for depositions related to the obsidian case, $12,500. 14 charged 260 hours of professional time for the obsidian trial at a rate of $185 per hour. 18 received invoice from consultants wadsley and harden for $30,000 for expert testimony related to the obsidian trial. 27 applied office overhead at a rate of $62 per professional hour charged to the obsidian case. 31 paid administrative and support salaries of $28,500 for the month. 31 used office supplies for the month, $4,000. 31 paid professional salaries of $74,350 for the month. 31 billed obsidian $172,500 for successful defense of the case. required: a. provide the journal entries for each of these transactions. refer to the chart of accounts for exact wording of account titles. b. how much office overhead is over- or underapplied? c. determine the gross profit on the obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.