Costing / Ch A job order costing system keeps track of which of the following costs? Select one a. Raw Materials only b. Raw Materials and Direct Labor only c. Raw Materials, Direct Labor and Manufacturing Overhead costs: d. Raw Materials, Direct Labor, Manufacturing Overhead and Distribution costs age O 0 ESTOGA AME ENGAGEM Er The following information was reported by Minstrel Company relating to its first year of operations. Note that Minstrel has only identified direct labor and direct materials as direct costs. Item Expected Cost Actual Cost Advertising Expenditures $156,200 $150,300 Depreciation on Factory Equipment $563,100 $587,500 Direct Labor $868,000 $990,000 Direct Materials $1,266,000 $1,285,000 Factory Supplies $97,600 $92,000 Head Office General Expenditures $389,700 $308,900 Head Office Salaries $386,500 $348,100 Heating in Factory $115,900 $114,800 Income Taxes $2,670,000 $2,043,600 Machine Repair and Maintenance $ 105,500 $91,600 Production Supervisor Wages $118,400 $115,700 Rent for Factory $950,600 $984,300 Office Supplies $124,800 $115,900 Sales Expenditures $423,200 $444,400 Total $8,235,500 $7,671,500 Minstrel Company allocates manufacturing overhead using a predetermined overhead rate. Minstrel uses direct labor hours as an allocation base and incurs 36,100 direct labor hours. a) What is the total estimated manufacturing overhead cost