Exercise 1: ABC Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine-hours in the machining department and on the basis of direct labor-hours in the assembly department. At the beginning of 2018, the following estimates were provided for the coming year: Direct labor-hours Machine-hours Direct labor cost Manufacturing overhead costs Machining 10,000 dlh 100,000 mh Assembly 90,000 dlh 5,000 mh $720,000 $ 80,000 $250,000 $360,000 The accounting records of the company show the following data for Job #100: Direct labor-hours Machine-hours Direct material cost Direct labor cost Machining 50 dlh Assembly 120 dih 170 $2,700 mh 10 mh $1,600 $ 400 $900 4) The manufacturing overhead allocation rates for machining department and assembly department, respectively, are: 5) Using the normal costing, the amount of manufacturing overhead allocated to Job # 100 during 2018 totals: 6) The total manufacturing cost of Job # 100 is: