Cargetina Pepaisis a sevice fim that uses ajpo costing system. Oirect labor consists of mechanics pay. Dird meriss consit of ato parts Menfacturing ovecheed costs ind de items such as the shop manager's Pepen hos decided to appy menufcturig ovechesi on the basis of diest labor hours. Thefollowingetindis for the coning gear are mode at the stat of the year. Budgeted Vavibchring Ovechead $120,000 Bufgeted Oiret labor Hours 3,000 hours Sotion, alorgtine oustone schediled work to be done on hervehice. George Auto Repairs, recorded the Diect Materiaklaito parts) Dictilabr Cost $430 Orestlabor hours used echaics times) 5120 1 R prits. Defermine the Budgeted MOHrate 2/3prits Desentine the cost of lob 1219