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company used the following data at the beginning of the year to calculate predetermined overhead rates: 9) Merati Corporation has two manufacturing departments-Forming and Assembly. The 9 Forming Assembly Total Estimated total machine-hours (MHs) 5,000 5,000 10,000 tal fixed manufacturing overhead 28,000 S 10,500 38,500 cost rn 1.80 5 2.60 Daring the most recent month, the company started and completed two jobs-Job B and per MH Job L. There were no beginning inventories. Data concerning those two jobs follow: Job A . Job L Forming machine-hours Assembly machine-hours 3,400 1,600 2,000 3,000 Assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both production departments. The manufacturing overhead applied to Job L is closest to: A) $25,940 B) $27,830 C) $14,100 D) $11,840 oFatzinger Corporation has two production departments, Milling and Assembly. The 10 company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Milling Assembly 20,000 14,000 2,000 7,000 S 137,000 S 57,400 S 2.30 $ 3.40 The predetermined overhead rate for the Assembly Department is closest to: A) $3.40 per direct labor-hour C) $8.20 per direct labor-hour B) $11.60 per direct labor-hour D) S4.06 per direct labor-hour