Branin corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor- hour, and 80,000 direct labor-hours. the company has provided the following data concerning job a578 which was recently completed: total labor hours: 250. direct materials: $715. direct labor cost: $9000.
the predetermined overhead rate is closest to:
a. $8.80 per direct labor-hour
b. $2.00 per direct labor-hour
c. $3.40 per direct labor-hour
d. $5.40 per direct labor-hour

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.