(2) The NTPU Company manufactures tables. In March, the two production departments had budgeted allocation bases of 4,000 machine-hours in Assembly Department and 8,000 direct manufacturing labor-hours in Quality Control Department. The budgeted manufacturing overheads for the month were $57,500 and $62,500, respectively. For Job A, the actual costs incurred in the two departments were as follows:



Job A incurred 800 machine-hours in Assembly Department and 300 manufacturing labor-hours in Quality Control Department. The company uses a budgeted overhead rate for applying overhead to production.

Requirement:

(a) Prepare the necessary journal entries to summarize the March transactions for Assembly Department.
(b) Determine the total cost of Job A.