3-2A Predetermined overhead rate: costing an individual job Tony's Tables makes high-end, custom boardroom tables. The company applies overhead costs to jobs on the basis of direct labour hours. The company estimates manufacturing overhead for the year to be $320,000. The company expects its direct labour workforce to work for 20,000 hours during the year. Job # 1843 shows the following cost information: Walnut: Labour: Required: 300 board feet used at a cost of $15 per board foot. 240 hours at a cost of $20 per hour. a.) Compute the cost of the job. b.) Assuming the company marks up their price to by three times the cost, what will the company charge its customer for the table