In establishing the predetermined overhead rates for 2020, the following estimates were made for the year: __Depart_ment_ A B Manufacturing overhead ........................................ $1,056,000 $840,000 Direct labour cost 264,000 600,000 Direct labour hours 12,000 40,000 Machine hours 75,000 84,000 During January, the job cost sheet showed the following costs and production data: Jobs 14 15 Direct materials used .............................................. $34,000 $31,000 Direct labour cost 24,000 25,500 Manufacturing overhead incurred .......................... 65,000 35,000 Direct labour hours 2,000 1,700 Machine hours ........................................................ 5,000 4,000 Instructions