Harnett Corporation has two manufacturing departments --Molding and Assembly. The company used the following date at the beginning of the period to calculate predetermined overhead rates Estimated total machine-hours (Mis) Estimated total fixed manufacturing overhead coat Estimated variable manufacturing overhead cost per MH Molding Assembly TOE 2,00031118.0001333110.000 $ 6,000 $ 24,800 30,800 1.50 1.000 During the penod, the company started and completed two jobs--Job E and Job M. Data concerning those two Jobs follow. Jab e Job $13.900 32,000 DLredt labor out Molding machine-hours Aaneshly machine-hours