Gore Corporation uses a predetermined overhead rate based on labor$-$hours to apply

manufacturing overhead to jobs. Gore has provided the following estimated costs for next year:

Direct materials $ $35,000$

Direct labor $ $120,000$

Sales commissions $ $85,000$

Salary of production supervisor $ $40,000$

Indirect materials $ $8,000$

Advertising expense $ $16,000$

Rent on factory equipment $ $20,000$

Gore estimates that $15,000$ direct labor$-$hours and $12,000$ machine$-$hours will be worked during

the year. The predetermined overhead rate per hour will be closest to:

A$)$ $ $5\mathrm{.}67$

B$)$ $ $8\mathrm{.}53$

C$)$ $ $10\mathrm{.}00$

D$)$ $ $4\mathrm{.}53$

$15)$ Rockefeller Corporation uses a job$-$order costing system with a single plant$-$wide

predetermined overhead rate based on machine$-$hours. The company based its predetermined

overhead rate for the current year on total fixed manufacturing overhead cost of $$105,000,$

variable manufacturing overhead of $$3\mathrm{.}00$ per machine$-$hour, and $70,000$ machine$-$hours. The

company recently completed Job J$444$ which required $2700$ labor hours and $2500$ machine hours.

total direct labor was $ $90,000.$ total direct material was $ $160,000.$ Total manufacturing cost of

Job J$444$ was closest to:

A$)$ $$270,000$

B$)$ $$262,000$

C$)$ $$261,000$

D$)$ $$230,000$