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 job's 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 $320,000 Direct labor hours 12,800 Machine hours 6,400 Overhead costs $704,000 Depreciation on machinery accounts for 85 percent of the overhead costs. The job-cost sheets show: Job 9823 Job 9824 Direct material $2,200 $2,600 Direct labor cost $2,600 $6,100 Direct labor hours 170 130 Machine hours 150 240