2. Carlton, Inc. manufactures customized bank vaults. The following data is for Job No. 999: Direct materials used $15,560 Direct labor (DL) used $6,440 Machine hours used ??? Predetermined factory overhead rate per machine hour $2.56 a) If the total manufacturing cost for Job No. 999 is $46,000, calculate the number of machine hours used to complete this job. b) Carlton's total actual factory overhead cost for September 2020 was $67,100. The company had two additional Jobs (995 and 997) that were completed using 17,000 machine hours. Calculate under or over applied factory overhead cost for September 2020