1 Esentrout Corporation has two production departments, Machining and Customizing The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rete is based on direct labor hours. At the beginning of the current year the company had made the following estimates Machine-houts Direct labor-hours Total fixed sansfacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 24,000 30,000 3:19,200 $2.00 25,000 1,000 $31,500 1.3.50 During the current month the company started end shed Jub T272. The folowing dels were recorded for this j Machine-bours birees labor-hours Machining Custon 70 40 20 The small chat master past Muligne Oce O 0 875300 SU4300