Attempt.php?attempte 196964&cmid=219454&page=19 e ABC produces custom made evening wear. ABC uses a job-order costing system and allocates manufacturing overhead on the basis of direct labor dollars. It estimates the total direct labor cost will be $500,000 for the period. The estimated manufacturing overhead is $300,000 and the estimated machine hours are 12,000. The actual manufacturing costs for the period were $320,000, the actual direct labor cost was $600,000 and the actual machine hours used were 13,000 hours The first job of the year is for one tuxedo which has accumulated $10,000 in direct materials and 150 hours of direct labour at a wage rate of $55 per hour The second job of the year is for one wedding dress which has accumulated $5,000 in direct materials and 250 hours of direct labour at a wage rate of $80 per hour. Required