A cost accountant is developing departmental factory overhead application rates for the company’s tooling and fabricating departments.

A cost accountant is developing departmental factory overhead application rates for the company’s tooling and fabricating departments. The budgeted overhead for each department and the data for one job are shown below.

Department:
	Tooling	Fabricating
Supplies	975	250
Supervisor’s salaries	1,750	1,800
Indirect labor	1,350	5,200
Depreciation	800	6,200
Repairs	3,965	3,450
Total budgeted overhead	8,840	16,900

Total direct labor hours	425	605

Direct labor hours on Job #231	16	5

Using the departmental overhead application rates, total overhead applied to Job #231 in the Tooling and Fabricating Departments will be

	Answer: