The Bennett Company uses a job-costing system at itsDover, Delaware, plant. The plant has a machining department and a finishing department. Bennett uses normal costing with twodirect-cost categories (direct materials and direct manufacturinglabor) and two manufacturing overhead cost pools (the machining department with machine-hours as the allocation base and the finishing department with direct manufacturing labor costs as the allocationbase). The 2017 budget for the plant is asfollows:

Machining Department Finishing Department
Manufacturing overhead costs $ 9,065,000 $ 8,058,000
Direct manufacturing labor costs $ 950,000 $ 3,950,000
Direct manufacturing labor-hours 32,000 145,000
Machine-hours 185,000 35,000
Question:

1. Identify the components of the overview diagram of Bennett's job-costing system.

2. What is the budgeted manufacturing overhead rate in the machining department? In the finishingdepartment?

3. During the month of January, the job-cost record for Job 431 shows the following:

Machining Department Finishing Department
Direct materials used $ 14,500 $ 4,000
Direct manufacturing labor costs $ 800 $ 1,400
Direct manufacturing labor-hours 20 70
Machine-hours 100 15
Compute the total manufacturing overhead cost allocated to Job 431.

4. Assuming that Job 431 consisted of 100 units ofproduct, what is the cost per unit?

5. Amounts at the end of 2017 are asfollows:

Machining Department Finishing Department
Manufacturing overhead incurred $ 12,010,000 $ 9,184,000
Direct manufacturing labor costs $ 980,000 $ 4,600,000
Machine-hours 240,000 33,0000
Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole.

6. Why might Bennett use two different manufacturing overhead cost pools in its job-costing system?