4) Beat Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 40.000 Total fixed manufacturing overhead cost 344.000 Variable manufacturing overhead per machine-hour 3.90 Recently, Job M759 was completed. It required 60 machine- hours. The amount of overhead applied to Job M759 is closest to: A) $750 B) $516 C) $984 D) $234 5) Session Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 70.000 Total fixed manufacturing overhead cost S$11.000 Variable manufacturing overhead per direct labor-hours 2.10 Recently, Job K913 was completed with the following characteristics: Total direct labor-hours 150 Direct materials 705 Direct labor cost 14.650 The total job cost for Job K913 is closest to: A) $6,060 B) $2,115 C) $6,765 D) $5,355 5) Sivret Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 80,000 Total fixed manufacturing overhead cost $ 624,000 Variable manufacturing overhead per machine-hour $ 3.10 Recently, Job M598 was completed with the following characteristics: Number of units in the job 60 Total machine-hours 300 Direct materials $ 6451 Direct labor cost $ 9,000 The unit product cost for Job M598 is closest to: A) $65.25 B) $160.75 C) $215.25 D) $43.05