Estimated Total Machine Hours	2000
Estimated Total Manufacturing Overhead	$ 40,000
Estimated Total Labor Hours	1800
Estimated Total Labor Costs	$32,400
Direct materials used for Job 392	$4,200
Direct labor hours worked for Job 392	280
Machine hours used for Job 392	425
Direct labor wage per hour for Job 392	$18

The overhead allocation rate using machine hours, labor costs, and labor hours

2. The cost of goods sold for all three methods for Job 392

3. Suppose the estimated total manufacturing overhead changes and the new allocated overhead when using machine hours is $9,700. What is new estimated total manufacturing overhead?

4. Suppose when using labor costs for allocating overhead the cost per unit manufactured is $298 for Job 392. An order comes in from a customer to buy 10 units for $4,000.

A. What is the gross profit for this sale?

B. What is the total number of units manufactured for the job?