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: Depreciation on machinery accounts for 95 percent of the overhead costs. The job-cost sheets show: (a) Calculate the predetermined overhead allocation rate under the three suggested allocation bases. (Round answers to 2 decimal k Assignment: Job-Order Costing for Manufacturing and Service Companies