The following information is provided by Smith Fabricating: Job 200 Job 201 Job 202 Direct Materials Cost Direct Labor Cost Labor Hours $500 $800 40 $350 $200 10 $1,000 $600 30 Smith Fabricating uses job costing and applies overhead using a normal costing system and uses direct labour cost as the allocation base. This period's estimated overhead cost is $100,000 and estimated direct labour cost of $50,000 and 2,500 direct labour hours. What is the total manufacturing cost of Job 201? Question 17 Job 400 Job 401 Job 402 Direct Materials Direct Labour Cost Direct Labour Hours $200 $800 40 250 200 10 500 600 32 The Soap Company uses job costing and applies overhead using a normal costing system using dir labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000. What is the overhead allocation rate?