Blast R said David Wisor, 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 halt 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 besis of direct labor cost. The following estimates were made at the beginning of the year Machining Assembly Total P Direct labor Manufacturing s 202.000 101000 s 303.000 s 606.000 s 353,500 s 404000 s 90,900 $848.400 Jobs require varying amounts of work in the three departments. The Koopers job, would have required manufacturing costs in the three departments as folows Total Direct materials s3,200 s 200 s 1600% 5,000 Direct labor 3,200 500 s The company uses a plantwide overhead rate to apply jobs overhead cost to e here to search F5 F10 F11F12