Wings Co. budgeted $572,000 manufacturing direct wages, 2,500 direct labor hours, and had the following manufacturing overhead: Overhead Cost PoolBudgeted Overhead CostBudgeted Level for Cost DriverOverhead Cost Driver Materials handling$196,000 4,900poundsWeight of materials Machine setup 19,600 560setupsNumber of setups Machine repair 1,600 32,000machine hoursMachine hours Inspections 16,500 330inspectionsNumber of inspections Requirements for Job #971 which manufactured 4 units of product: Direct labor20hours Direct materials220pounds Machine setup30setups Machine hours16,700machine hours Inspections15inspections The total overhead of Job #971 under the ABC costing is:

Total allocated overhead= $11,435

Explanation:

Giving the following information:

Materials handling $196,000 4,900 pounds

Machine setup $19,600 560 setups  

Machine repair $1,600 32,000 machine hours

Inspections $16,500 330 inspections

Job 971

Direct labor 20 hours

Direct materials 220 pounds

Machine setup 30 setups

Machine hours 16,700 machine hours

Inspections 15 inspections

First, we need to calculate the estimated overhead rate for each activity:

Estimated manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Materials handling= 196,000/4,900= $40 per pound

Machine setup= 19,600/560= $35 per setup  

Machine repair= 1,600/32,000= $0.05 per machine hour

Inspections= 16,500/330= $50 per inspection

Now, we can allocate overhead:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Materials handling= 40*220= 8,800

Machine setup= 35*30= 1,050  

Machine repair= 0.05*16,700=835

Inspections= 50*15= 750

Total allocated overhead= $11,435

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