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The predetermined overhead rates are: Tooling, $8,625 ÷ 460 direct labor hours = $18.75/DLH. Fabricating: $16,120 ÷ 620 direct labor hours = $26.00/DLH. Budgeted direct labor hours on Job #231 in the Tooling Department were 12 hours, so $18.75 × 12, or $225 of overhead was applied in the Tooling Department. Budgeted direct labor hours on Job #231 in the Fabricating Department were 3 hours, so $26.00 × 3, or $78.00 of overhead was applied in the Fabricating Department. The total applied for both departments was $225 + $78, or $303.
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This is the amount of overhead applied in the Tooling Department only.