The Bennett Company uses a​ job-costing system at its​Dover, Delaware, plant. The plant has a machining department and a finishing department. Bennett uses normal costing with two​direct-cost categories​ (direct materials and direct manufacturing​labor) 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 allocation​base). The 2017 budget for the plant is as​follows:

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 finishing​department?

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 of​product, what is the cost per​ unit?

5. Amounts at the end of 2017 are as​follows:

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?