2. Nincenet uses job order costing and applies manufacturing overhead to individual jobs by using predetermined overhead rates. In the Department 1, overhead is applied on the basis of machine-hours, and in the Department 2, it is applied on the basis of direct labor hours. At the beginning of the current year, management made the following budget estimates as a step toward determining the overhead application rates. Dept. 2. Dept.1 Direct labor $260,000 $ 500,000 Manufacturing overhead $900,000 $ 240,000 Machine-hours 15,000 1,000 Direct labor hours 6,000 12,000 Production of job no. 88 was started and completed in November of the current year. Cost records for this job reveal the following information. Job no. 88: Cost of materials used on job Direct labor cost Direct labor hours Machine-hours Dept. I Dept. 2. $ 6,300 2,400 $ 3,200 8,200 50 320 60 20 a. Determine the overhead rate that should be used for each department in applying overhead costs to job no. 88. (Please express the rate with correct unit, otherwise no credit will be given. For example: $10 per machine hour.) b. What was the total manufacturing cost of job no. 88?