Knowledge Check 01 Wilson Products uses a plantwide predetermined overhead rate of $10 per direct labor-hour. Direct material and direct labor associated with Job X23 are $4.000 and $1,200, respectively. If Job X23 used 100 direct labor-hours, what is the total cost assigned to this job? $5,000 $5,200 $6,000 $6,200 Mansfield, Incorporated, has two production departments, Assembly and Packaging. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The predetermined overhead rate in the Assembly Department is based on machine hours (MHS) and it is based on direct labor-hours (DLHS) in the Packaging Department. At the beginning of the year, the company made the following estimates: Assembly Packaging Direct labor-hours 5,200 62,000 Machine-hours 68,400 11,900 Total fixed manufacturing overhead cost $ 390,000 $ 419,000 Variable manufacturing overhead per DLH $ 3.75 Variable manufacturing overhead per ME $ 3.00 Knowledge Check 01 What is the estimated total manufacturing overhead in the Assembly Department? $595,200 $651,600 $809,000 $1,246,700