Gamma Enterprise uses machine-hours as the only overhead cost-allocation base and allocates manufacturing overhead costs based on budgeted rate. The following data has been provided for the year 2022: the direct cost rate for one of the products is $7 per unit, and the selling price of the product is $29. Other information for 2022 include: the budgeted manufacturing overhead costs are $272995 and budgeted machine hours are 38614; and the actual manufacturing overhead costs are $357621 and actual machine hours are 48851. Compute the percentage of profit margin earned if each unit of the product requires 2 machine-hours. (Round the final answer to 2 decimal places.)

Beta Manufacturing Company is a labour intensive company. The total labour hours during the current period is 5036. The manager and the management accountant determine that over the period the indirect manufacturing labour costs are mixed costs with only one cost driver, the labour-hours. They separated the total indirect manufacturing labour costs into costs that are fixed $170496 and costs that are variable $347911 based on the number of labour hours used. The company estimates that 6134 labour hours will be utilised in the next period.

Compute Beta's estimated total cost for the next period.