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QS 17-5 Computing departmental overhead rates LO P2 Rafner Manufacturing identified the following budgeted data in its two prThe departmental overhead rate for Asseml Actual Direct labor costs Actual Direct materials Actual machine hours Actual overhThe departmental overhead rate for Assemb Estimated direct labor costs Estimated direct labor hours Estimated direct materialper direct labor dollar per direct labor hour per direct material dollar per machine hour per unit

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Answer :- Calculation of departmental overhead rate for assembly and finishing:-

Assembly :-

= Estimated Overhead Costs / Estimated Direct labor hours

= $1,218,700 / 12,200

= $99.89 per direct labor hour

Finishing:-

= Estimated Overhead Costs / Estimated Machine Hours

= $620,000 / 16,200

= $38.27 per machine hour

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