ABC Company uses a job-order costing system. The company made the following estimates at the start of the year: Direct labor hours (DLHS) for estimated production: Machine hours (MHS) for estimated production: Fixed manufacturing costs: Variable manufacturing overhead per DLH: Variable manufacturing overhead per MH: 120,000 80,000 $480,000 $4 $6 Job A55 was started and completed during the year. The following information relates to this job: Direct materials: $150 Direct labor cost: $400 Direct labor hours: 18 Machine hours: 8 Required (Show all calculations/working in the answer boxes): A) If the company uses a plantwide predetermined overhead rate based on direct labor hours, calculate this predetermined overhead rate. What is the total manufacturing cost of Job A55? B) If the company uses a plantwide predetermined overhead rate based on machine hours, calculate this predetermined overhead rate. What is the total manufacturing cost of Job A55?