ABC Manufacturing undertook three jobs during the month of April. The following information is available:

• Job A: Direct materials $5,000, Direct labor $3,000, Manufacturing overhead $2,000
• Job B: Direct materials $8,000, Direct labor $4,500, Manufacturing overhead $3,500
• Job C: Direct materials $3,500, Direct labor $2,800, Manufacturing overhead $1,800

1. Calculate the total manufacturing cost for each job at ABC Manufacturing. b. Determine the overhead rate using direct labor hours if direct labor hours are Job A: 200 hours, Job B: 250 hours, Job C: 150 hours. c. Allocate the manufacturing overhead to each job. d. Calculate the total cost for each job. e. If Job A sells for $20,000, Job B for $25,000, and Job C for $15,000, determine the profit or loss for each job at ABC Manufacturing.