2 Hill Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing costs are applied on the basis of machine hours in Machining, and on the basis of direct labor hours in Assembly. At the beginning of 2010, the following estimated were provided for the coming year: Machining Assembly Direct labor hours 10,000 DLH 90,000 DLH Machine hours 100,000 MH 5,000 MH Direct labor cost 80,000 720,000 Manufacturing overhead costs 250,000 360,000 The accounting records of the company show the following data for the job # 846. Machining Assembly Direct labor hours 50 DLH 120 DLH Machine hours 170 MH 10 MH Direct labor cost 2,700 1.600 Manufacturing overhead costs 400 900 Required: 2 1. Compute the manufacturing overhead allocation rate for each department. 2. Compute the total cost of job # 846