2) Equinox Fabrication Plant suffered a fire incident in August due to which most of the records for the year were destroyed. The following accounting data for the year that were recovered: Total manufacturing vahel estimated at the bopinning of the year Sin Total directores estimated at the beginning of the year SENADO Total direct liberoan estimated at the beginning of the your 100 direct later bort Actual manufacturing evercoss for the your 599, Actul direct labor cose your 5122.000 Actual direct labur hours for the p.950 direct laber her The company bases its manufacturing overhead allocation on direct labor hours. Calculate the predetermined overhead allocation rate for the year? 3) The records at Smith and Jones Company show that Job 110 is charged with $11,000 of direct materials and $12,500 of direct labor. Smith and Jones Company allocate manufacturing overhead at 85% of direct labor cost. What is the total cost of Job No. 110? 4) Spring Fresh produces premium bottled water. Last month's total manufacturing costs included: Direct materials $400,000 Direct Labor $35,000 Manufacturing overhead $125,000 What was the conversion cost for Spring Fresh Produces last month? 2) Equinox Fabrication Plant suffered a fire incident in August due to which most of the records for the year were destroyed. The following accounting data for the year that were recovered: Total manufacturing overhead estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year Total direct labor hours estimated at the beginning of the year Actual manufacturing overhead costs for the year Actual direct labor costs for the year Actual direct labor hours for the year $105,840 $186,000 3,600 direct labor hours $99,760 $142,000 2,950 direct labor hours The company bases its manufacturing overhead allocation on direct labor hours. Calculate the predetermined overhead allocation rate for the year