"Blast it$!"$ said David Wilson, president of Teledex Company, "We've just lost the bid on the Koopers job by $$2,000.$ It seems we're either

too high to get the job or too low to make any money on halr the jobs we bid."

Teledex Company manufactures products to customers' specifications and uses a job$-$order costing system. The company uses a plantwide

predetermined overhead rate based on direct labor cost to apply its manufacturing overhead $($assumed to be all fixed$)$ to jobs. The

following estimates were made at the beginning of the year:

Jobs require varying amounts of work in the three departments. The Koopers job, for example, would have required manufacturing costs

in the three departments as follows:

Required:

Using the company's plantwide approach: