Department A Department B Direct Material cost $337,000 $25,000 Direct labor cost

Department A Department B Direct Material cost $337,000 $25,000 Direct labor cost

Department A Department B

Direct Material cost $337,000 $25,000

Direct labor cost $360,400 $99,000

Department Overhead $299,000 $495,000

direct labor hours 34,000 900

Machine Hrs 1000 41000

What is Department A , per direct labor hour

What is Department B, per machine hour

Given the actual cost stated above what would be the final cost of the job using the overhead rates determined above, and how would the changes in the overhead rates affect profit.