14. Job 593 was recently completed. The following data have been recorded on its job cost sheet: Direct materials $2,418 74 Direct labor wage rateS Direct labor-hours labor-hours 13 per labor-hour machine-hours Machine-hours 137 The corporation applies manufacturing overhead on the basis of machine hours. The predetermined rate is $14 per machine hour. What is the total cost that would be recorded on the job cost sheet for Job 593? a. $5,298 b. $6,138 c. $2,622 d. $3,380 15. Baker Corporation applies manufacturing overhead on the basis of direct labor- hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $210,600 and 6,000 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $209,000 and actual direct labor-hours were 5,980. The overhead for the year was: $702 underapplied a. b. $898 underapplied $702 overapplied C. d. $898 overapplied