## ACCT - Product Cost and overhead rates

I'm asked to calculate the product cost.

GIVEN:

Direct Material - $300 Direct Labor (20 hours at$15 per Hour) - $300 Manufacturing overhead (The predetermined rate is$24 per direct-labor hour) - $400 TOTAL =$1000

* Each model requires 20 hours of direct labor.

I have already calculated the departmental predetermined overhead rate. The departmental overhead rate is $30 and it is correct. I just don't know what to do with it now.... What I did was$30 x 20 hours and that was $600. Then I did$600 + 300 + 300 = \$1200. But that's wrong. Any suggestions?