4 Nielsen Corporation has two manufacturing departments-Machining and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Assembly Total Estimated total machine hours (MHS) Machining 1,000 $ 4,700 $ 1.20 Estimated total fixed manufacturing overhead cost 4,000 10,800 $ 2.20 5,000 15,500 $ $ Estimated variable manufacturing overhead cost per MH During the most recent month, the company started and completed two jobs - Job F and Job M. There were no beginning inventories. Data concerning those two jobs follow: Job F Direct materials $ 13,000 Direct labor cost $ 20,400 Machining machine-hours 700 Assembly machine-hours 1,600 Job M $ 7,400 $ 8,800 300 2,400 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job F is closest to: (Round your intermediate calculations to 2 decimal places.) Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job F is closest to: (Round your intermediate calculations to 2 decimal places.) (2.05 ) A $13,000 B. $20,400 $45,130 $11,730 D. OAB oco H E- #491/# 40 2H 40 6 T- -10 %