1 2 3 4 5 6 Barsema Manufacturing uses job costing and applies overhead using a normal costing system using direct labor hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labor cost is $500,000 and estimated direct labor hours are 25,000. This period actual overhead cost was $840,000, actual direct labor cost was $390,000, and actual direct labor hours were 20,000. 7 8 9 Direct Materials Direct Direct Labor Cost Labor 10 Hours Job 400 $ 200 $ 1600 40 11 Job 401 250 400 12 Job 402 500 1200 13 2220 10 32 14 What is the overhead allocation rate? 15 A) $21/hour 16 B) $10/hour 17 18. 19 20 21 22 23 C) $16/hour D) $18/hour What is the total manufacturing cost of Job 400? A) $840 B) $1,800 C) $2,240 D) $2,440