job-order costing system and computes plantwide predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs, by quarter, for the coming year are given below 10 $280,000 $140,000 70,000 $210,000 120,000 60,000 30,000 90,000 230,000 206,000 194,000 Direct labor Total manufacturing costs (a) 120,000 60,000 30,000 90,000 the problem lies with been asked to find a more appropriate way of assigning to units of product ACCT 202 ACCT 202-A