Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11, 200 hours and the total estimated manufacturing overhead was $259, 840. At the end of the year, actual direct labor-hours for the year were 10, 800 hours and the actual manufacturing overhead for the year was $254, 840. Overhead at the end of the year was: $4, 280 overapplied $9, 280 overapplied $9, 280 underapplied $4, 280 underapplied Compton Company uses a predetermined overhead rate in applying overhead to production orders on a labor cost basis in Department A and on a machine-hours basis in Department B. At the beginning of the most recently completed year, the company made the following estimates: Dept. A Dept. B Direct labor cost................... $56,000 $33,000 Manufacturing overhead .............$67, 200 $45,000 Direct labor-hours..................... 8,000 9,000 Machine-hours .................4,000 15,000 What predetermined overhead rate would be used in Department A and Department B, respectively? 83% and $5 83% and $3 120% and $3 83% and $4 The following data have been recorded for recently completed Job 674 on its job cost sheet. Direct materials cost was $2, 039. A total of 32 direct labor-hours and 175 machine-hours were worked on the job. The direct labor wage rate is $14 per labor-hour. The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $15 per machine-hour. The total cost for the job on its job cost sheet would be: $2, 967 $2, 487 $2, 068 $5, 112