2. The Gallagher Company uses a job-costing system at its plant. The plant has a Machining Department and an Assembly Department. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the Machining Department overhead, allocated to jobs based on actual machine-hours, and the Assembly Department overhead, allocated to jobs based on actual direct manufacturing labor cost). The 2023 estimated budget for the plant is: Machining Assembly Manufacturing overhead $1,800,000 $3,600,000 Direct manufacturing labor cost $1,400,000 $2,000,000 Machine-hours 50,000 200,000 During the period, the job-cost record for Job 444 contained the following: Machining Assembly Direct materials used $45,000 $70,000 Direct manufacturing labor costs $14,000 $15,000 Machine-hours 1,000 1,500 At the end of 2023, the actual manufacturing overhead costs were $2,100,000 in Machining and $3,700,000 in Assembly. A total of 55,000 actual machine-hours were used in Machining and total actual direct manufacturing labor costs in Assembly were $2,200,000. Required (25 points) (HINT: the solution should look the Exhibit 2-5 on page 76). a. Determine the estimated manufacturing overhead for each department. b. Calculate the POHR for each department. c. Calculate the amount of overhead applied from both departments for Job 444. d. Calculate the total job cost for Job 444. e. Calculate the selling price for Job 444 assuming a markup of 80%