Grib Corporation uses a predetermined overhead rate based on direct labor cost to apply manufacturing overhead to jobs. The predetermined overhead rates for the year are 200% of direct labor cost for Department A and 50% of direct labor cost for Department B. Job 436, started and completed during the year, was charged with the following costs: 
The total manufacturing cost assigned to Job 436 was:
Definitions:
Role Playing
A method for exploring the behaviors and attitudes of individuals by having them adopt and act out the role of a specific character or person.
Attitudes
Mental inclinations demonstrated through assessing a specific entity with varying levels of approval or disapproval.
Cognitive Dissonance
A psychological phenomenon occurring when an individual holds contradictory beliefs, ideas, or values, often leading to discomfort and a motivation to change.
Situational Attributions
The process of explaining an individual's behavior as being the result of external circumstances or the situation, rather than internal personality characteristics.
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