$(8$ credits$)$ Job $110$ was recently completed. The following data have been recorded on its job cost sheet:

$\backslash$table$[[$Direct materials,$$2,000,],[$Direct labor$-$hours,$70,$labor$-$hours$],[$Direct labor wage rate,$$20,$per labor$-$hour$],[$Machine$-$hours,$100$ machine$-$hours,$]]$

The Corporation applies manufacturing overhead on the basis of machine$-$hours. The predetermined overhead rate is $$21$ per machine$-$hour. The total cost that would be recorded on the job cost sheet for Job $110$ would be:

A$.$ $$3,400$

B$.$ $$1,400$

C$.$ $$2,100$

D$.$ $$5,500$

$10.(8$ credits$)$ ABC Corporation bases its predetermined overhead rate on the estimated machine$-$hours for the upcoming year. Data for the upcoming year appear below:

Estimated machine$-$hours

Estimated variable manufacturing overhead $$3\mathrm{.}40$ per machine$-$hour Estimated total fixed manufacturing overhead $$838,710$

The predetermined overhead rate for the recently completed year was closest to:

A$.$ $$10\mathrm{.}20$ per machine$-$hour

B$.$ $$6\mathrm{.}65$ per machine$-$hour

C$.15\mathrm{.}03$ per machine$-$nour

D$.8\mathrm{.}60$ per machine $-$ hour