D Question 9 Til 1 The Conrad Company uses a normal job-costing system at its New Brunswick plant. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool (the machining department overhead, allocated to jobs based on machine-hours). The 2020 budget and actual numbers for the plant are as follows: Budgeted Actual Manufacturing Overhead $2,530,000 $2.400,000 Direct Manufacturing Labor Cost $1,560,000 $1.720,000 Direct Manufacturing Labor Hours 270,000 280,000 Machine-Hours 72.300 80,000 ] During February, the job-cost record for Job 494 contained the following: Direct Materials Used $14,500 Direct Manufacturing Labor Costs $27.800 270,000 280,000 We LOT Hours 72,300 80,000 Machine-Hours During February, the job-cost record for Job 494 contained the following: $14,500 Direct Materials Used Direct Manufacturing Labor Costs $27,800 Direct Manufacturing Labor Hours 1.250 Machine Hours 540 The total manufacturing costs for Job 494 are: $61.200 $59 37750 $58,500 $42.300