Custom Auto Parts manufactures parts to order for antique cars. Custom Auto Parts makes everything from fenders to engine blocks. Each customer order is treated as a job. The company currently has two jobs, Job 9823 and Job 9824, that are complete, although overhead has not yet been applied. The company wants to know what each jobs cost would be under alternative overhead allocation rates based on: (1) direct labor cost, (2) direct labor hours, and (3) machine hours. Estimates for this year are as follows:

Direct labor cost $290,000

Direct labor hours 23,200

Machine hours 9,280

Overhead costs $185,600

Depreciation on machinery accounts for 70 percent of the overhead costs. The job-cost sheets show:

Job 9823 Job 9824

Direct material $3,000 $2,600

Direct labor cost $3,400 $3,400

Direct labor hours 180 130

Machine hours 160 330

Calculate the cost of Job 9823 and Job 9824 using each of the three bases. (Round answers to 0 decimal places, e.g. 125.)

Allocation bases		Cost of Job 9823		Cost of Job 9824
Direct labor cost		$		$
Direct labor hours		$		$
Machine hours		$		$