Item4 2 points Time Remaining 43 minutes 24 seconds 00:43:24 Item 4 Item 4 2 points Time Remaining 43 minutes 24 seconds 00:43:24 TB MC Qu. 2-191 Comans Corporation has two ... Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Milling Customizing Machine-hours 26,000 28,000 Direct labor-hours 13,000 8,000 Total fixed manufacturing overhead cost $ 153,400 $ 30,400 Variable manufacturing overhead per machine-hour $ 1.40 Variable manufacturing overhead per direct labor-hour $ 3.00 During the current month the company started and finished Job A319. The following data were recorded for this job: Job A319: Milling Customizing Machine-hours 30 20 Direct labor-hours 50 40 Direct materials $ 700 $ 170 Direct labor cost $ 720 $ 510 If the company marks up its manufacturing costs by 10% then the selling price for Job A319 would be closest to: ( $3,135 $2,850 $2,591 $259