Comans Corporation has two production departments, Milling and Customizing. The company uses ajob-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Milling Customizing Machinehour's 18,888 13,888 Direct labor-hours 4,888 3,888 Total fixed manufacturing overhead cost $ 113,488 $ 64,488 Variable manufacturing overhead per machinehour S 1.68 Variable manufacturing overhead per direct labor-hour $ 3.98 During the current month the company started and finished Job .4319. The following data were recorded for this job: Job A319: Milling Customizing Machinehour's 68 18 Direct laborhours 28 68 Direct materials 5': 655 $ 385 Direct labor cost $ 488 $ 1,288 The amount of overhead applied in the Milling Department to Job A319 is closest to: Note: Round your intermediate calculations to 2 decimal places. {3 0 o duh-u HEIP save a =in auurnll Barbeau Corporation has two production departments, Milling and Customizing. The company uses ajob-order costing system and computes a predetermined 10 overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Milling Customizing l9 __ Machinehours 17,999 13,999 pan-b Direct laborrhours 2,666 5,666 Total 'Fixed manuFactur'ing overhead cost $ 119,666 5 42,666 Variable manufacturing overhead per machine-hour 5 1.66 Variable manufacturing overhead per direct laborhour $ 4.36 2303 During the current month the company started and finished Job A492. The following data were recorded forthisjob: Job M92: Milling Customizing Machinehours 96 26 Direct laborhour's 28 56 The estimated total manufacturing overhead for the CustomiZing Department is closestto