design company has two manufacturing departments cutting and assembly. the predetermined overhead rates in cutting and assembly are $20 per hour direct labour hour and 115% of direct materials cost , respectively the direct labour wages rate is $23 per hour in cutting. the following account is on job A125 cutting assembly 430$ 80$ direct materials $184 $ 56 direct labour required: A) what is the total manufacturing cost assigned to job A125 B) explain why some production cost must be assigned to product through an allocation process