2. Job Order Costing Application of Overhead using a pre-determined OH rate (4pts): Skaro, Ltd. is a manufacturer that uses a job-order costing system. Assume Skaro uses a single plantwide predetermined Factory OH rate to apply overhead, and bases their predetermined OH rate on machine hours (Mh). At the beginning of 2020, the firm made the following estimates for the upcoming year:

Estimated Direct labor hours (DLh)	5,100 DLh
Estimated Machine hours (Mh)	22,000 Mh
Estimated total Variable Factory OH cost	$295,600
Estimated total Fixed Factory OH cost	$126,800

PART A (1pt): Calculate the predetermined OH rate. Round your final answer to 2 decimal places.

PART B (3pts): During January 2020, Skaro started and completed 2 jobs: PC12 and JW13. Each job had the following information, according to their job cost sheets:

Job PC12:			Job JW13:
# of Units in the job	20		# of Units in the job	15
Direct Labor hours used	9 DLh		Direct Labor hours used	7 DLh
Machine hours used	35 Mh		Machine hours used	29 Mh
DM costs	$1,305		DM costs	$982
DL costs	$135		DL costs	$105

Calculate the total manufacturing cost assigned to each job.