my company manufactures bicycles. In April, the two production
departments had budgeted allocaton bases of 5,000 machine hours in
dept one and 2,500 direct manufacturing labor hours in dept 2. The
budgeted manufacturing overheads for the month were $23,000 and
$25,000, respectively. For job 100 the actual costs incurred in the
two departments were:

                                       Dept 1                Dept 2
Direct materials pur on acct            44000                 71000
direct materials used                   13000                  5400
Direct manufacturing labor              21000                  21400
indirect manufacturing labor            4400                   3600
indirect manterials used                3000                   1900
lease on equipment                      6500                   1500
utilities                               400                     500

Job 100 incurred 500 machine hours in dept 1 and 150 manufacturing
labor hours in dept 2. We use a budgeted departmental overhead rate
for applying overhead to production. What is the total cost of job
100?

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How very odd. Your company's figures seem to be identical to those of
a fictional company, "Bill's Electronics," in an accounting quiz on
this page:

http://www2.gsu.edu/~accleb/quiz1.htm