Blast i said David Wilson, president of Teledex Company. "We've just lost the bid on the Koopers job by $4,000. It seems we're either too high to get the job or too low to make any money on half the jobs we bid. Teledex Company manufactures products to customers' specifications and operates a job order costing system. Manufacturing overhead cost is applied to jobs on the basis of direct labor cost The following estimates were made at the beginning of the year Fabricating ining Assembly Total Plant $207,000 $103,500 $ 310,500 621,000 overhead 362,250 $414,000 S 93,150 869,400 for example, would have required Departm g Machining Assembly Total Direct labor Manufacturing overhead 3,700 S 200 $ 2,100S 6,000 4200 5 500 5 600 5 11600 Required: g use of a plantwide overhead rate: of direct labor cost the Koopers job