3. Logan Company uses a job order costing system. A predetermined overhead rate of $7 per machine hour in Department A and 220 percent per direct labor dollar in Department B has been established based upon the following information at the beginning of the year: Department A Department B Estimated overhead $40,600 $88,000 Estimated machine hours 5,800 12,500 Estimated direct labor dollars $40,000 $40,000 Estimated direct labor hours 5,000 3,125 Job 19 for 100 units is started in Department A and completed in Department B. Determine the total cost of Job 19 and complete the job cost card based on the following information: Department A Department B Direct materials $800 $950 Direct labor dollars $490 $180 Direct labor hours 30 12 Machine hours 15 30 Job Order JOB ORDER COST CARD Customer: Batch: Custom: Specifications: Date of Order: Date of Completion: Costs Charged to Job Previous Months Current Month Cost Summary Direct materials Department A Department B Total direct materials Direct Labor Department A Department B Total direct labor Overhead Department A Department B Total overhead Total cost Units completed Product unit cost