5. Simon, Inc. estimates direct labour costs and manufacturing overhead costs for the coming year to be 780,000 and 620,000, respectively. Simon allocates overhead costs based on machine hours. The estimated total labour hours and machine hours for the coming year are 19,000 hours and 8,000 hours, respectively. What is the predetermined overhead allocation rate? A. 111.43 per machine hour B. 26.84 per labour hour C. 1.53 per labour hour D. 77.50 per machine hour 6. Panda, Inc. completed Job number 35 on January 31. The details of Job number 35 are given below: Direct labour cost Direct materials cost Machine hours Direct labour hours Predetermined overhead allocation rate 860 1,100 9 hours 23 hours 80 per machine hour What is the total cost of Job number 35? A. 2,680 B. 1,960 C. 1,580 D. 1,820