Jennifer Corporation makes parts used by Apple Computer. The company uses a job$-$order costing system with a plantwide overhead rate based on machine$-$hours. At the beginning of the year, the company made the following estimates:

Machine$-$hours required to support estimated production

$100,000$ hours

Fixed manufacturing overhead cost

$$750,000$

Variable manufacturing overhead cost per machine$-$hour

$$3\mathrm{.}50$

Required:

Compute the predetermined overhead rate $-$ Show your work and computations. $.$

During the year, Job $400$ was started and completed. They used $7$ hours of direct labor to complete this job. The following information was available with respect to this job:

Direct Material requisitioned $($Used$)$

$$450$

Direct labor rate

$$30$ per hour

Machine$-$hours used

$40$ hours

Compute the total manufacturing cost assigned to Job $400.$ Show your work and computations.