Kvaska Corporation manufactures custom cabinets for kitchens. It uses a job order costing system with two direct cost categories -- direct materials and direct manufacturing labor - and one indirect cost pool, manufacturing overhead costs (MOH). It provided the following information for 2018: Budgeted manufacturing overhead costs $ 195,000 Budgeted direct manufacturing labor-hours 9,750 Actual manufacturing overhead costs $ 224,250 Actual direct manufacturing labor-hours 10,725 Kvaska Corporation uses direct labor hours to allocate MOH. Requirement: 1 Calculate the total manufacturing cost of job#411, using the following information: Actual direct materials costs $ 3,900 Actual direct manufacturing labor hours Actual direct manufacturing labor rate, per hour $ 5 2 Compute under-or over-applied MOH for Kvaska for 2018 3 Explain why Kvaska uses job order costing system. 98