Aeki Restaurant Supply manufactures commercial stoves and ovens for restaurants and bakeries. Aeki uses job costing to calculate the costs of its jobs with direct labour cost as its manufacturing overhead allocation base. At the beginning of the current year, Aeki estimated that its overhead for the coming year would be $$292,600.$ It also anticipated using $27,500$ direct labour hours for the year. Aeki pays its employees an average of $$19$ per direct labour hour. Aeki just finished Job $371,$ which consisted of two large ovens for a regional bakery. The costs for Job $371$ were as follows:

Requirements

$1.$ What is Aeki$$s predetermined manufacturing overhead rate based on direct labour cost? $2$ marks

$2.$ Calculate the manufacturing overhead to be allocated based on direct labour hours to Job $371.4$ marks

$3.$ What is the total cost of Job $371?4$ marks