Kay Jewer symom made high and partne They use machine hours as the allocation base in the Machining Department and direct labor hours as the allocation base in the Assembly Department Kay Jeweler's emates are as follows Direct labor-bours Machine-hours Total fed manufacturing overhead cost Variable manufacturing overhead per machine-hour Vanable manufacturing overhead per direct labor-hour Department Machining Assembly 8000 25.000 40000 5.000 $250,000 $360,000 $250 $425 Select Kay Jeweler's predeterminest overhead rate in it's Machining Department Multo Cho $31.25 $33.75 $625 $875