Dillon Products manufactures various machined parts to customer specifications. The company uses a job-order costing system and applies overhead costs to jobs on the basis of machine-hours. At the beginning of the year, the company used a cost formula to estimate that it would incur $4,344,600 in manufacturing overhead cost at an activity level of 557,000 machine-hours.

The company spent the entire month of January working on a large order for 9,000 custom made machine parts. The company had no work in process at the beginning of January. Cost data relating to January follow:

a.	Raw materials used in production, $251,000 (80% direct and 20% indirect).
b.	Labor cost incurred in the factory, $165,000, of which $55,000 was direct labor and $110,000 was indirect labor.
c.	Depreciation recorded on factory equipment, $62,900.
d.	Factory Rent and Factory Utilities costs incurred, $85,700.
e.	Manufacturing overhead cost was applied to production on the basis of 40,810 machine-hours actually worked during the month.
f.	The job was completed, and the 9,000 finished machine parts were moved into the finished goods warehouse on January 31 to await delivery to the customer.

Required: 1. Compute the Predetermined Overhead Rate. Predetermined Overhead Rate per machine- hour 2.Compute the amount of Manufacturing Overhead Applied to Production. Manufacturing Overhead Applied to Production 3.Calculate the Actual Manufacturing Overhead Costs Incurred. Actual Manufacturing Overhead Costs Incurred D 4.Calculate the total Manufacturing Cost for the job worked in January. Total Manufacturing Cost for the job