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Estimated Data Manufacturing overhead Direct labor-hours Machine-hours Job A Direct labor-hours Machine-hours Machining Assembly $ 1,764,000 14,000 126,000 $ 196,000 126,000 9,000 Machining Assembly Total

Estimated Data Manufacturing overhead Direct labor-hours Machine-hours Job A Direct labor-hours Machine-hours Machining Assembly $ 1,764,000 14,000 126,000 $ 196,000 126,000 9,000 Machining Assembly Total 5 10 15 11 2 13 Job B Machining Direct labor-hours Machine-hours 4 12 Assembly 5. Total 9 15 Required: Total $ 1,960,000 140,000 135,000 1. If Mason Company uses a plantwide predetermined overhead rate with direct labor-hours as the allocation base, how much manufacturing overhead cost would be applied to Job A? Job B? 2. Assume that Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine-hours and the Assembly Department is allocated based on direct labor-hours. How much manufacturing overhead cost would be applied to Job A? Job B? (For Requirement 2, round your intermediate calculations and final answers to 2 decimal places.) 1. Manufacturing overhead applied Job A 1. Manufacturing overhead applied Job B 2. Manufacturing overhead applied Job A 2. Manufacturing overhead applied Job B

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