C Hohoho Inc. uses a job order costing system. The estimated manufacturing overhead for the year is $3,000,000. The company has decided to allocate the manufacturing overhead to products on the basis of direct labour cost. The estimated direct labour costs for the year are $4,000,000. What is the pre-determined manufacturing overhead rate that will be used to apply manufacturing overhead to products? 4 Job # 123 has accumulated $12,000 of direct materials and $22,000 of direct labour costs. The rate per direct labour 5 hour is $25. 37 How much manufacturing overhead will be applied to Job #123?. 38 89 What is the total manufacturing cost of Job # 123 ? 90 Job # 124 has accumulated $18,000 of direct materials and $60,000 of direct labour costs. The rate per direct labour 91 hour is $60. 92 93 How much manufacturing overhead will be applied to Job #124? 94 95 What is the total manufacturing cost of Job # 124 ? 96