My question is this: Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products.

My question is this:

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 Machining Department and on basis of direct labor-hours in Assembly Department.  At beginning of 2013 the following estimates were provided for coming year

                                  Machining     Assembly

direct labor-hours   30,000           60,000

machine-hours        80,000            20,000

direct labor costs $500,000          $900,000

manufacturing overhead costs      $420,000        $240,000

Accounting records of the company show the following data for job #316

                                    Machining   Assembly

direct labor-hours         120           70

machine hours                60              5

direct material cost      $300        $200

direct labor cost           $100         $400

What is the annual manufacturing overhead cost-allocation rate for the machining department?

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