Paddle Place manufactures paddles and tables. In December, the two production departments had budget

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Paddle Place manufactures paddles and tables. In December, the two production departments had budgeted allocation bases of 3,100 machine-hours in Paddle and 6,900 direct manufacturing labor-hours in Table. The budgeted manufacturing overheads for the month were $51,200 and $56,900, respectively. For Project X, the actual costs incurred in the two departments were as follows:

Paddle

Table

Direct materials purchased on account

$80,000

$177,500

Direct materials used

21,200

12,200

Direct manufacturing labor

41,900

53,500

Indirect manufacturing labor

8,900

9,000

Indirect materials used

5,100

4,750

Lease on equipment

14,100

3,750

Utilities

990

1,250

Project X incurred 900 machine-hours in Paddle and 200 manufacturing labor-hours in Table. The company uses a budgeted overhead rate for applying overhead to production.

Required: Determine the budgeted manufacturing overhead rate for each department. Prepare the journal entries for Paddle department.

What is the total cost of Project X?