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 $200,000

Direct labor hours $16,250

Machine hours $6,500

Overhead costs $130,000

Depreciation on machinery accounts for 75 percent of the overhead costs. The job-cost sheets show:

Job 9823 Job 9824

Direct material $2,400 $3,000

Direct labor cost $2,800 $2,800

Direct labor hours $180 $130

Machine hours $160 $250

Determine the overhead allocation rate under the three suggested allocation bases.(Round answers to 2 decimal places, 15.25.)

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