Callahan Aquatics manufactures swimming pool equipment. Callahan estimates the following manufacturing overhead rates using different independent situations: (Click the icon to view the rates.) Determine the total manufacturing overhead allocated to Callahan's manufacturing jobs in the following independent situations: 1. Assume that Callahan actually used 52,000 direct labour hours. 2. Assume that Callahan actually incurred $1,017,500 of direct labour cost. 3. Assume that Callahan actually ran the machines 44,450 hours. 4. Briefly explain what you have learned about the total manufacturing overhead allocated to production. 1. Determine the total manufacturing overhead allocated to Callahan's manufacturing jobs, assuming that Callahan actually used 52,000 direct labour hours. (Round your answer to the nearest whole dollar.) Enter the formula and compute the total manufacturing overhead allocated to Callahan's manufacturing jobs if 52,000 direct labour hours were actually used. Manufacturing x x overhead allocated 2. Determine the total manufacturing overhead allocated to Callahan's manufacturing jobs, assuming that Callahan actually incurred $1,017,500 of direct labour cost. Enter the formula and compute the total manufacturing overhead allocated to Callahan's manufacturing jobs if $1,017,500 of direct labour was actually incurred. (Enter percentages as a whole percentage.) x x = Manufacturing overhead allocated