1. $2,823 Direct Materials $1,600. per direct labor hour and the cost of the direct materials used by Job A216 is. . Download Free Template. Trolley: This component holds the hoist. Pell Corporation manufactures computers. 40. European double girder overhead crane for 5 – 80 ton material handling. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 5 10 520 220 Human Resources shows a budget of $21,000 and accounting, $98,000, for the coming year. The play structures are produced in two departments, fabrication (a mostly automated department) and custom finishing (a mostly manual department). The durability of the crane parts and crane free you from frequent maintenance. 00|…Overhead cranes play a vital role in many industry sectors, including manufacturing, warehousing, and construction. The design department overhead consists of computers and software for computer-assisted design. 00 per direct labor-hour and $20. Find manufacturing overhead stock images in HD and millions of other close up remote control switch for overhead crane in manufacture workshop. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department. When you have the right crane for the job at hand, you can extend your reach and expand your operational. Overhead Rates Casting $100. Crane Fabrication allocates manufacturing overhead to each Job using departmental overhead rates. crane fabrication allocates manufacturing overhead – WeiHua Crane, Solution manual of Engineering Economics 7th Ed More Info Water for SemiconductorTo compute the overhead rate, divide your monthly overhead costs by your total monthly sales and multiply it by 100. Crane's operations are divided into a metal casting department and a metal finishing department. According to the static budget, FrontGrade expected to incur the following: 1,100 machine hours per month (100 connectors X 11. Ryan's operations are divided into a metal casting department and a metal finishing department. exist7. On May 1, the company has balances in Raw Materials Inventory of $15,700 and Work in Process Inventory of $3,770 and two jobs in process: Job No. 12/11/2019. 12) 12) Crane Fabrication allocates manufacturingManagement is considering relocating its manufacturing facilities to northern Mexico to reduce costs. In 2017 , actual manufacturing overhead is $317,250. She has collected the following information: Activity. … A: Compute the total cost of Job A216: Q: he following is taken from. Double line. is a manufacturing company that specializes in material handling equipment such as overhead hoists, conveyors, dock levelers, boards, overhead hoists, structural framing, and shelving. The company's operations are divided into a casting department and a finishing department. 50 × 6 machine hours = $375. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Additional information relating to the company's two product lines is shown below: Direct materials Direct labor Manufacturing overhead Cost of goods sold B300 7500 Total $ 400,300. Chan Company estimates that annual manufacturing overhead costs will be $500,000. FIM offers metal fabrication; crane fabrication, installation & service; metal building kits. Assume that Nell: allocates manufacturing overhead based on machine hours estimated 12,000 machine hours and exist87,000 of manufacturing overhead costs actually used 13,000 machine hours and incurred the following actual costs: What is Nell's predetermined overhead allocation rate? A. 000. $366. Our goal for this article is to use our 50+ years of experience to walk you through the different types of overhead cranes including: Bridge Cranes. If you need to lift and move heavy equipment at a plant or industrial facility, cranes provide a safe and effective solution. 00|… Overhead cranes play a vital role in many industry sectors, including manufacturing, warehousing, and construction. Support department. Job A216 used the following direct labor hours and machine hours in the two departments: P Flag quesson. Crane's operations are divided into a metal casting department and a metal finishing department. At the beginning of the most recently completed year, the company made the following estimates: Dept A. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Ryan's operations are divided into a metal casting departement and a metal finishing department. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate. All-Star Fender allocates manufacturing overhead to production based on standard direct labor hours. … A: Compute the total cost of Job A216: Q: he following is taken from Clausen Company’s internal records of its factory with two operating… Cost Flows Consider the following independent jobs. 97. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Ryan's operations are divided into a metal casting department and a metal finishing department. Ross Corporation produces a single product. This Goestion 2 pls Cartons margen de woning der The in mantener los seres how we report 5:21 parter. Here is information about July's activities: On July 1: Beginning inventories 850 units, 60% complete Direct materials cost $5,000 Conversion costs $4,000 During July: Number of units started 15,000 Direct. Crane's operations are divided into a metal casting. )Weihua Heavy Duty Crane. Deltan Corp. The casting department uses a departmental overhead rate of $58 per machine hour, while the finishing department uses a departmental overhead rate of $29. Overhead is applied based on direct labor cost in Department X and machine-hours in Department Y. The following information is obtained for 2017: Total manufacturing costs, $8. ) A) $11. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Expert-verified. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into a casting department and a finishing department The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of $23. Applied Overhead to Job #220 Mixing Department Paving Department Total c. Under- or overallocated overhead, if immaterial, is written off to Cost of. WF Welding Overhead Cranes Rebrands, Custom Steel Inc Specialize in Overhead Cranes and, The company has also expanded its operations in the Edmonton areaAnswer is complete but not entirely correct. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. crane fabrication allocates manufacturing overhead – WeiHua Crane, Solution manual of Engineering Economics 7th Ed More Info Water for Semiconductor Neidio i'r cynnwys Craen Dyletswydd Trwm WeihuaJordan Company has two departments, X and Y. Pages 9. Question: ng overhead to each job using departmental overhead rates. Direct materials are added. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Overhead applied to casting department = 52*4 machine ho. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Study with Quizlet and memorize flashcards containing terms like Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. What is the total. The bags come in three sizes: Large, Medium, and Small. of 5,000 sq. You'll get a detailed solution from a subject matter expert that helps you learn core concepts. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department. In 2017, actual variable manufacturing overhead is $280,000. The casting department uses a departmental overhead rate of $58 per machine hour, while the finishing department uses. 35,900 S 38, Manufacturing Overhead 72,500 S 85 Print Done. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. We know the Steel Making Process, We will work with you to lift heavy and dangerous items throughout your operation. Ryan's operations are divided into a metal casting department and a overhead rate of $28 per direct labor hour. 60 $ 16,800 $ 29,800 $ 3. The casting department uses a departmental overhead rate of $52 per machine hour, while the. Ryan Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Mixing and Packaging The company allocates manufacturing overhead using a single plantwide rate with direct labor hours as the allocation base. Build and Quote; Chain Hoist Cranes; Remote Operating Station for Overhead Cranes; Rope Hoist Cranes. Port crane pulley block system en. The following information was estimated at the beginning of the year: $300,000 of Estimated Manufacturing Overhead 10,000 Estimated Machine Hours 20,000 Estimated Direct Labor Hours During the year, it took 2,000 machine hours and 6,000 direct labor hours to. Question: Wildhorse Company allocates overhead at the rate of $4 per direct labor hour. A consultant was hired to study overhead costs, and the following. The company's operations are divided into a casting department and a finishing department. … A: Compute the total cost of Job A216: Q: he following is taken from Clausen Company’s internal records of its factory with two operating…Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. direct manufacturing labor-hours. The casting department uses a departmental overhead rate of $51 per machine. Crane's operations are divided into a metal casting department and a metalning department. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. Toole Corporation uses a job order costing system and allocates manufacturing overhead at a rate of $45 per machine hour. 1. 00|… Expert Answer. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Product costs = Direct materials + Direct labor + Manufacturing overhead. The journal entry to reflect this is as follows: Recording the application of overhead costs to a job is further illustrated in the T-accounts that follow. feet with an overhead crane capacity of 10 tons, compliments our [] Fabrication shop 60' x 200' and 30' x 80' Office area 4800 ft2. the following accounting data for the year were recovered total manufacturing overhead at beg of year > $103,520 total direct labor cost estimated at beg of year > $185,000 total direct labor hours estimated at beg of year > 3,500 actual manufacturing. The current system at ACE allocates manufacturing overhead to products based on direct labor costs. $150/ direct labour hour b. direct manufacturing labor-hours. $37. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. The predetermined overhead rate is $7. The. Crane's operations are divided into a metal casting department and a metal finishing department. 40. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing. 19,000 $ 21, Plant utilities. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Each unit of Planter would be. Predetermined overhead allocation rate = $500,000 ÷ 8,000 machine hours = $62. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Selling, general, and administrative expenses are all classified as non-manufacturing. Crane's operations are divided into a metal casting department and a meta finishing department. Question Help * Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane. Job Number. Also, assume that the group also went bowling, or went to a movie, or included other activities. Job A45. Woodworking uses normal costing and allocates manufacturing overhead to jobs based on a budgeted labor-hour rate and actual direct labor-hours. 000 Actual machine hours 180. Overhead costs are currently allocated using the number of units produced as the allocation base. A preventative maintenance program is critical if your company uses an overhead crane for material. 07/19/2019 Business College answered • expert verified Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Gammaro company uses normal costing. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. 00 Variable manufacturing cost per unit (a) $ 11. The overhead cranes realize all your expectation to material handling. In this paper the Design, Manufacturing and Execution of crane. Crane si operatiant are divided isto a metal canting department and a metal finishing departmen. One 5 Ton overhead Gantry Crane; Two 30 Ton overhead Gantry Cranes; Steam Generator for vapour cure inside main shop. Expert Answer. The casting department uses a departmental overhead rate of 554 per machine hour, while the finishing department uses a. $25 × 5 direct hrs = $125 Total $675 33) Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. 46/machine hour B. Crane's operations are divided into a metal casting department and a metal finishing department. 7,600 hours 6,100 hours 7,000 hours 6,500 hours Machine hours. Uses and Benefits of Overhead Cranes - Applied Handling. The cost driver for each activity and the estimated annual usage are number of setups 2,500, machine hours 25,000, and number of. Expert Answer. 137,700 + 70,400 + 184,210 = $392,310. Single Line. 430 $1,340. In this paper,. The casting department uses a departmental overhead rate of $52 per machine hour, while the finishing department uses a departmental overhead rate of $28. Overhead TotalDirectLabor Hours DLH per Product A B Painting Dept. The company has two departments: Assembly and. According to the static budget, FrontGrade expected to incur the following: 1,100 machine hours per month (100 connectors × 11 machine hours per connector) $5,500 in variable manufacturing overhead costs $8,250. You should be able to identify the different cost pools and cost drivers related to the different activities you are familiar with on a personal basis, and that will help you. Assume that Well: • allocates manufacturing overhead based on machine hours • estimated 10,000 machine hours and $92,000 of manufacturing overhead costs • actually used 13,000 machine hours and incurred the following actual costs: (Click the icon to view the actual costs. The following data are available for 2017: Budgeted manufacturing overhead costs $3,800,000 Budgeted machine-hours 200,000 Actual manufacturing overhead costs $3,660,000 Actual machine-hours 196,000 1. May 11, 2023. The casting department uses a departmental overhead rate of $52 per machine hour, while the. Total materials costs are $250,025 and equivalent units of production are 36,500; thus, unit materials cost = $250,025 ÷ 36,500 = $6. O A. Crane si operatiant are divided isto a metal canting department and a metal finishing departmen. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per. By allocating manufacturing overhead on the basis of direct labor hours, a product requiring 30 direct labor hours would be allocated twice as much manufacturing overhead as a product requiring 15 direct labor hours. Crane's operations are divided into a metal casting department and a metal finishing department. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The casting department uses a departmental overhead rate of $54 per machine hour, while the finishing department uses a departmental. Question: Crane fabrication allocates manufacturing overhead to each job using departmental oveituead rates. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each jab using departmental overhead rates. 2023-09-19. For the first 6 months of 2022 the company reported the following operating results while operating at 80% of plant capacity and producing 119,400 units. 50 Variable manufacturing cost per unit $ 11. Expo manufacturing has two production departments and two support departments. The casting department uses a departmental overhead rate of $5 per machine hour, while the finishing department uses a departmental. The c; Bond Industries uses departmental overhead rates to allocate its manufacturing overhead to jobs. Ryan fabrication allocated manufacturing overhead to each job using departmental overhead rates. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Dept. Hull Fabrication department rate: $50 per machine hour. 60/ direct. 00|… The overhead-crane scheduling problem with spatial constraints has attracted extensive attention and lots of approaches are introduced to solve the problem. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. … A: Compute the total cost of Job A216: Q: he following is taken from Clausen Company’s internal records of its factory with two operating… Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Hore Sloan Company produces uniforms. $575 OC. Search for: Home. Questions and Answers for [Solved] Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. debit to Manufacturing Overhead for $24,000. Material of weight 500 Kg to be carry. Crane's operations are divided into a metal casting department and a metal finishing department. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Prepare journal entries to record (a) overhead applied for the Assembly department for February and (b) actual overhead costs used during February. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Accounting questions and answers. On May 1, the company has balances in Raw Materials Inventory of $15,700 and Work in Process Inventory of $3,770 and two jobs in process: Job No. Crane's operations are divided into a metal casting department and a metal finishing department. employs a process costing system. Department Finishing Department Direct labor hours used 5 10 Machine hours used from AC 212 at Quinnipiac University Solution-12 Correct Answer: $554 Working for refrence Computation of Manufacturing O. The manufacturing overhead account contains debit entries totaling $391,500. The casting department uses a departmental overhead rate of $56 per machine hour, while the finishing. $102. During the period, the company used 1,200 machine-hours and actually incurred manufacturing overhead. Final answer. The casting department uses a departmental overhead rate of $50 per machine hour, while the finishing department uses a departmental overhead. . The company's operations are divided into a casting department and a finishing department The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of $23 per direct labor hour. Crane's operations are divided into a metal casting department and a metal finishing department. The company's operations are divided into a casting department and a finishing department. . The Assembly Department uses a departmental overhead rate of $50 per machine hour, while the Sanding Department uses a departmental overhead. $37. Definition of Direct Materials. … A: Compute the total cost of Job A216: Q: he following is taken from Clausen Company’s internal records of its factory with two operating…An example of a manufacturing plant with crane transportation A scheduling problem is defined to determine: The allocation of each operation of a job to a machine , The sequence of operations on. The casting department uses a departmental overhead rate of $51 per machine hour, while the finishing department uses a departmental overhead rate of. If total. Here are selected data for Crumb Company: Cost of goods manufactured $320,200 Work in process inventory, beginning $109,100 Work in process inventory, ending $104,900 Direct materials used $73,000 Manufacturing overhead is allocated at 70 % of direct labor cost. Ryan Fabrication allocates manufacturing overhead to each job using departmental overhead rates. . Ryan's operations are divided into a metal casting department and a metal finishing department. When this journal entry is recorded, we also. Actual results Casting Finishing Department Department Direct labor hours used 8 14 22 Machine hours used 3 6 9 The cost for direct labor is $42 per direct labor hour and the cost of the direct materials use What was the total cost of Job A216 if Crane Fabrication used the departmental overhead ra Crane Fabrication allocates manufacturing. Crane's operations are divided into a metal casting department and a metal finishing department. Find step-by-step Accounting solutions and your answer to the following textbook question: The Oakman Company manufactures products in two departments: Mixing and Packaging. Direct costs were as follows: Direct materials. Adirondak Marketing Inc. $650. WagesExpert-verified. What was the total cost of Job A216 if Crane Fabrication used the departmental overhead rates to allocate manufacturing overhead? 0 thoughts on “Crane Fabrication allocates manufacturing overhead to. The casting department uses a departmental overhead ra of $52 per machine hour, while the finishing department uses a departmental overhea rate of $28. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Crane’s operations are divided into a metal casting. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. Crane's operations are divided into a metal casting department and a metal finishing department. If you need to lift and move heavy equipment at a plant or industrial facility, cranes provide a safe and effective solution. Crane's operations are divided into a metal casting department and a metal finishing department. The predetermined overhead rate is $7. Neptune Fabrication Plant has provided you with the following? information: Total manufacturing overhead costs estimated at the beginning of the year. The casting department uses a departmental overhead rate of $54 per machine hour, while the finishing department uses a. $$ egin{array}{lr} ext { Budgeted manufacturing overhead costs } & $ 3,800,000 ext. 86 B) $12. RC’s simple costing system allocates variable manufacturing overhead to its three. Types of processed crane can be fabricated, such as, overhead crane fabrication, gantry crane, jib crane, large crane, mini crane, etc. Crane's operations are divided into a metal casting department ar a metal finishing department. All-Star Fender reported the following actual results for 2018: actual number offenders produced, 20,000, actual variable overhead, 55,800; actual fixed overhead, $31,000; actual direct labor hours, 400 Read the requirements Requirement 1. Transcribed Image Text: Exercise 4-7 (Static) Contrast ABC and Conventional Product Costs (L04-2, LO4-3, LO4-4) Kunkel Company makes two products and uses a conventional costing system in which a single plantwide predetermined overhead rate is computed based on direct labor-hours. Two of the reasons why manufacturing overhead may be under-applied are: (1) the estimated total manufacturing overhead cost may have. Business Accounting Horngren's Cost Accounting: A Managerial Emphasis (16th Edition) Plant-wide, department, and ABC Indirect cost rates. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Estimating the Activity Level and Expenses. Accounting questions and answers. During the period, the company used 1,200 machine-hours and actually incurred manufacturing overhead costs of $55,000. $ 44. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The casting department uses a departmental overhead rate. Ryan's operations are divided into a metal casting department and a metal finishing department. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. $35. Dakota provides the following information: Budgeted 2017 Actual 2017 Direct Materials Costs $2,250,000 $2,150,000 Direct Labor Costs $1,700,000 $1,650,000 Manufacturing OH $3,060,000 $3,217,500 Compute the actual and budgeted overhead rates for 2017. Ryan's operations are divided into a metal casting department and a metal finishing department. $650. Expert Answer. 600. These cranes can run either on top of girders or. (20,000 + 12,000). the following data are available for 2017 : Budget manufacturing overhead costs $4. Direct materials are added. 00|…The overhead-crane scheduling problem with spatial constraints has attracted extensive attention and lots of approaches are introduced to solve the problem. Crane's operations are divided into a metal casting department and a metal finishing department. Crane's operations are divided into a metal casting department and a metalning department. FrontGrade Systems allocates manufacturing overhead based on machine hours. Compute the total cost of Job 890. Hartley uses a traditional costing system and assigns overhead based on direct labor hours. Assume that Mell : • allocates manufacturing overhead based on machine hours • estimated 13,000 machine hours and $93,000 of manufacturing overhead costs • actually used 14,000 machine hours and incurred the following actual costs: Indirect labor $14,000 Depreciation on plant 44,000 Machinery. Visit Job Bank to learn more about prevailing wages throughout Canada. This OSHA crane inspection checklist inspects overhead and gantry cranes and is used to ensure that crane operators comply with. Calculate the. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. … A: Compute the total cost of Job A216: Q: Eppich Corporation has provided the following data for the most recent month: Raw materials,…Select one: a. Crane's operations are divided into a metal casting department and a metal finishing department. Estimated overhead costs for the year are $920,000,. We know the Steel Making Process, We will work with you to lift heavy and dangerous items throughout your operation. 99! arrow_forward Literature guides Concept explainers Writing guide Popular textbooks Popular high school textbooks Popular Q&A Business Accounting Business Law Economics Finance Leadership Management Marketing Operations Management Engineering AI and Machine Learning Bioengineering Chemical. $37. … A: Compute the total cost of Job A216: Q: Producing Departments / Main Department Servicing Departments Total JK V Jimin Jin Suga P80,000. Crane's operations are divided into a metal casting department and a metal finishing department. 2. 05. 00 Number of units produced (d). Crane's operations are divided into a metal casting department and a metal finishing department. Q: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Our Nigeria clients started buying Explosion proof overhead crane from 2019. Job. Question: Gell Corporation manufactures computers Assume that Gell allocates manufacturing overhead based on machine hours • estimated 12,000 machine hours and 593,000 of manufacturing overhead costs. Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of 12,000 direct labour hours per year. Under a perpetual inventory system, the journal entry needed to record the sale of a job includes a _____Question: Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. The company has two departments: Assembly and Sanding. Answer:Option D is correct i. 11 Sprint 9:09 PM Done 13 of 14 read. allocates overhead to production on the basis of direct labor costs. AP's simple costing system allocates manufacturing overhead to its three customers based on machine-hours and prices its contracts based on full costs. The Oakman Company manufactures products in two departments. Round your answers to the nearest cent. $56. A company uses normal costing. )A consultant was hired to study overhead costs, and the following information reflects the cost pools and activity rates that were determined: Based on the information presented in the introduction and table above, Crystal Fabrication’s single predetermined manufacturing overhead cost rate is: a. The casting department uses a departmental overhead rate of $52 per. D. Cast Iron Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Question: Tell Corporation manufactures computers. The casting department uses a departmental overhead rate of $58 per machine hour, while the finishing department uses a departmental overhead rate of $29. Weihua Heavy Duty Crane. Crane's operations are divided into a metal casting department ar a metal finishing department. The casting department uses a departmental overhead rate of $50 per machine hour, while the finishing department. Employees earn $15 per hour. te. The casting department uses a departmental overhead rate of $54 per machine hour, while the finishing department uses a. The Production Division uses a departmental overhead rate of $40 per machine hour, while the Assembling Division uses a. The casting department uses a departmental overhead rate of$55 per machine hour, while the finishing department uses a departmental overhead rate of $28. 000 (allocated at a rate of 250% of direct manufacturing labor costs). Ryan fabrication allocates manufacturing overhead to each job using departemental overhead rates. When a manufacturing company uses indirect materials, it accumulates the cost by debiting a. Crane's operations are divided into a metal casting department and a metal finishing department. For the most recent year, whi s representative, manufacturing overhead totaled $2,023,500 based on production of 30,000 Personal grinders and 10,000 Commercial grinders. Monorail Cranes. For the casting department: Overhead rate per machine hour = $54 Machine hours used by Job. Gantry Cranes. Crane's Manufacturing calculated its predetermined overhead rate to be 180% of direct materials costs. The predetermined overhead rates in Assembly and Testing & Packaging are $24. Crane Fabrication allocates manufacturing overhead to each job using departmental overhead rates. Employees earn $25 per hour. Ryan's operations are divided into a metal casting department and a metal finishing department. 000: X: 28,800 = $115,200.