Chapter 3- Calculate the Predetermined overhead rate and apply to jobs \& Cost flows Job order costing-Application of MOH ABC Company manufactures custom-made wooden furniture. The company received an order from a customer to manufacture 100 units of executive desks this month. The following data have been incurred to complete this job: Wood $250,000 Wood cutting machine hours 500 hours Nails, Glue, and Stain $5,000 Depreciation on electronic saws $5,500 Factory Janitor wage $2,000 Factory Rent $4,000 Factory Utilities $3,000 Depreciation on delivery truck $5,000 Actual Direct labor wage rate for the job $15 per hour Actual direct labor hours used for the job 800 hours Budgeted Wood cutting machine hours for this year 5,000 hours Budgeted direct labor costs for this year $200,000 Budgeted Direct labor hours for this year 10,000 hours Budgeted MOH for this year $250,000 A) If the company applies MOH based on wood-cutting machine hours (MH's), what is the (1) total cost and (2) unit cost of this job? B) If the company applies MOH based on direct labor hours (DLH), what is the (1) total cost and (2) unit cost of this job? C) If the company applies MOH based on direct labor costs (DLC), what is the (1) total cost and (2) unit cost of this job