To solve the given problem, we need to calculate the total overhead applied to Job ABC using the multiple predetermined overhead rates provided for the company, Department A, and Department B.

Steps to Calculate the Overhead:

1. Use the formula:
   $\text{Overhead Applied} = \text{Direct Labor Hours Worked} \times \text{Predetermined Overhead Rate}$

2. Calculate overhead for each department:

   • For the Company: $\text{Overhead Applied} = 40 \, (\text{hours}) \times 2.10 = 84.00$
   • For Department A: $\text{Overhead Applied} = 18 \, (\text{hours}) \times 2.40 = 43.20$
   • For Department B: $\text{Overhead Applied} = 22 \, (\text{hours}) \times 1.80 = 39.60$

3. Add the total overhead: $\text{Total Overhead Applied} = 84.00 + 43.20 + 39.60 = 166.80$

Final Answer:

The total overhead applied to Job ABC is $166.80.

Let me know if you want further details or explanations!

Related Questions:

1. What are predetermined overhead rates, and how are they calculated?
2. How does the use of departmental overhead rates differ from a company-wide rate?
3. Why is it important to apply overhead based on labor hours?
4. How would the calculation change if the rates were activity-based rather than predetermined?
5. What is the impact of rounding errors in overhead application?

Tip:

Always double-check units (e.g., hours or rates) and ensure consistency in rounding to the specified decimal places.