Irason Company has two manutacturing departments$-$Machining and Assembly. All of the company s manuracturing overhead costs are fixed costs. It provided the following estimates at the beginning of the year as well as the following information for Jobs A and B:

$\backslash$table$[[$Estimated Data,Machining,Assembly,Total,$],[$Manufacturing overhead,$$20,184,000,$$$841,000,$$$21,025,000,],[$Direct labor$-$hours,$29,000,696,000,725,000,],[$Machine$-$hours,$696,000,24,000,720,000,],[,,,,],[$Job A$,$Machining,Assembly,Total,$],[$Direct labor$-$hours,$5,10,15,],[$Machine$-$hours,$11,2,13,],[,,,,],[$Job B$,$Machining,Assembly,Total,$],[$Direct labor$-$hours,$4,5,9,],[$Machine$-$hours,$12,3,15,]]$

Required:

If Mason Company uses a plantwide predetermined overhead rate with direct labor$-$hours as the allocation base, how much manufacturing overhead cost would be applied to Job A$?$ Job B$?$

Assume Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine$-$hours and the Assembly Department is allocated based on direct labor$-$hours. How much manufacturing overhead cost would be applied to Job A$?$ Job B$?$