Hill Manufacturing uses normal costing. Budgeted Costs Direct Labor Hours Machine Hours Direct Labor Cost Manufacturing Overhead Cost Machining 10.000 100,000 $ 80,000 $ 250,000 Assembly 90,000 5.000 S 720.000 $ 360,000 Allocation Base Machine Hrs. Direct Labor Hrs. Information for Job # 846 Direct Labor Hours Machine Hours Direct Materials Direct Labor Machining 50 170 S 2,700 S 400 Assembly 120 10 1.600 900 $ $ Hill Manufacturing PART A: Compute the manufacturing overhead allocation rate for each department. Machining Assembly PART B: Calculate the cost of Job #846. Machining Assembly Total Total job cost PART C: Provide possible reasons why Hill Manufacturing uses two different cost allocation rates