Brunswick Home Remodelers (BHM) uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for April. April 1 For the month For the month For the month For the month Description Balance Direct materials Direct labor Factory overhead To finished goods Amount $ 23,800 148,000 96,200 95,600 (290,500) BHM applies overhead to production at a predetermined rate of 65 percent based on direct materials cost. Job BH-7, which was started during April and is the only job still in process at the end of April, has been charged direct materials of $19,980 Required: How much direct labor cost was charged to Job BH-7 in April? Direct labor Auduon, Incorporated uses a predetermined factory overhead rate based on machine-hours. For October, Audubon recorded $6,200 in overapplied overhead, based on 35,800 actual machine-hours worked and actual manufacturing overhead incurred of $617.436. Audubon estimated manufacturing overhead for October to be $587,054 Required: What was the estimated number of machine hours Audubon expected in October? Note: Do not round intermediate calculations. Expected machine-hours machine-hours