Laser Engraving, Inc. applies manufacturing overhead to jobs…

Laser Engraving, Inc. applies manufacturing overhead to jobs using departmental overhead rates based on direct labor costs. For the engraving department, the overhead rate is 160% of direct labor costs. For the packaging department, the overhead rate is 40% of direct labor costs. Job 777 was charged with the following costs: The total cost of producing Job 777 is $189,000. What amount of direct materials were used in the engraving department?

Robusta Enterprises produces bags of roasted coffee beans an…

Robusta Enterprises produces bags of roasted coffee beans and uses a standard cost accounting system. Robusta allocates manufacturing overhead based on machine hours, and the machine hour standard is 2.5 hours per unit of finished goods. During the current year, actual output is 15,000 units and actual fixed manufacturing overhead costs are $585,000. Budgeted fixed manufacturing overhead costs are $630,000, and the fixed manufacturing overhead volume variance is $30,000 unfavorable. What is Robusta’s standard fixed manufacturing overhead rate per machine hour?