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Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing...

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Accounting

Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:
\table[[,Milling,Customizing],[Machine-hours,18,000,13,000],[Direct labor-hours,4,000,7,000],[Total fixed manufacturing overhead cost,$113,400,$64,400
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