Joe Smooth, the Controller of Rubadub Corporation generally uses departmental predetermined overhead rates to apply manufacturing overhead to the company's jobs. The predetermined overhead rates are based on direct labor cost in Dept. A and machine-hours in Dept. B. At the beginning of the year, the company made the following estimates: The owner of the company, Steve Ruff wants more simplicity and asked Joe Smooth to calculate one POHR for the company as a whole using total machine hours as the allocation base . Assuming the information below for the two jobs, what is the impact on job #30 of using one company rate to calculate MOH ? A. Applied manufacturing overhead will be $150 lower. B. Applied manufacturing overhead will be $221 lower. C. Applied manufacturing overhead will be $30 higher. D. Applied manufacturing overhead will be $525 higher . E. There is no difference whether the company or departmental rates are used