2. Rooftop Solar estimated the following annual costs:

Expected annual direct labor hours 12,000

Expected annual direct labor cost $198,000

Expected machine hours 10,400

Expected material cost for the year $65,000

Expected manufacturing overhead $218,400

Job 612 used $350 of direct materials, 26 direct labor hours, and 14 machine hours. Actual labor cost is $17 per hour.

a. If Rooftop Solar allocates overhead based upon machine hours, how much is the overhead rate?

b. Determine the cost of job 612.