Job #777 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$3,190
Direct labour hours	71 labour hours
Direct labour wage rate	$20 per labour hour
Machine hours	175 machine hours

a) The company applies manufacturing overhead based on machine-hours. The predetermined overhead rate is $14 per machine-hour. Calculate the total manufacturing cost that would be recorded on the job cost sheet for Job #777. Show your calculations.

b. Emco ltd. uses direct labour cost as a basis for computing its predetermined overhead rate. In computing the predetermined overhead rate for last year, the company misclassified a portion of direct labour cost as indirect labour. What would be the effect of this misclassification on the predetermined overhead rate? Explain your answers.

c. Juhan Young is a newly recruited Management Accountant at Singapore Airlines. Recently, he has been asked by his senior manager, Zixi Li, to calculate the cost per passenger for the inaugural non-stop flight from Singapore to USA. However, Juhan is in dilemma whether he should calculate the cost per passenger for the above flight by using a job-order costing system or a process costing system. What would be your recommendation to Juhan in this regard? Explain your answers.