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This is the total overhead applied to Job #231 in the Fabricating Department.
This answer results from calculating the predetermined overhead application rate for tooling, calculating the predetermined application rate for fabricating, adding the two application rates together, and multiplying their total by the total number of direct labor hours worked in both departments. This is incorrect for two reasons: 1. The question asks only for the overhead applied in the tooling department; and 2. Predetermined overhead rates for several different departments should not be combined and multiplied by the total usage of the cost allocation basis in all the departments. Overhead should be applied in one department at a time according to that department's predetermined overhead rate and that department's usage of the cost allocation basis (i.e., direct labor hours, machine hours, etc.).
The predetermined overhead application rate for the Tooling Department is total budgeted overhead of $8,690 ÷ 440 total direct labor hours, which equals $19.75 per direct labor hour. Ten direct labor hours were used in the Tooling department on Job #231. Therefore, the amount of overhead applied to Job #231 in the Tooling Department was $19.75 × 10, which equals $197.50.
This is the total overhead applied to Job #231 in both the Tooling and Fabricating Departments. The question asks for the total overhead applied to Job #231 in the Tooling Department only.