Bethesdates are based on direct laber cost in Dept A and machine-hours in Dept. B. At the beginning of the year, the The Lincoln many uses predetermined overhead rates to apply manufacturing overhead to jobs. The predetermined company made the following estimates: Direct labor cost (DLC) Manufacturing Overhead Direct labor hours Machine hours (M) $ Dept. A Dept 1 632000 40.000 93,000 $ 48,000 8.000 10,000 3.000 12,000 Actual results: Job #23 DLC Mits DLC MIS Job 130 300 $ 10 450 $ 30 200 25 550 45 Total OH costs allocated to Job #23 A $ 630 B $ 350 c. $ 490 D. $ 400 E None of the above