Landen Corporation uses job$-$order costing. At the beginning of the year, it made the following estimates:

Direct labor$-$hours required to support estimated production $135,000$

Machine$-$hours required to support estimated production $67,500$

Fixed manufacturing overhead cost $ $378,000$

Variable manufacturing overhead cost per direct labor$-$hour $ $4\mathrm{.}20$

Variable manufacturing overhead cost per machine$-$hour $ $8\mathrm{.}40$

During the year, Job $550$ was started and completed. The following information pertains to this job:

Direct materials $ $196$

Direct labor cost $ $238$

Direct labor$-$hours $15$

Machine$-$hours $5$

Required:

Assume Landen has historically used a plantwide predetermined overhead rate with direct labor$-$hours as the allocation base. Under this approach:

Compute the plantwide predetermined overhead rate.

Compute the total manufacturing cost of Job $550.$

If Landen uses a markup percentage of $200\%$ of its total manufacturing cost, what selling price would it establish for Job $550?$

Assume Landen$$s controller believes that machine$-$hours is a better allocation base than direct labor$-$hours. Under this approach:

Compute the plantwide predetermined overhead rate.

Compute the total manufacturing cost of Job $550.$

If Landen uses a markup percentage of $200\%$ of its total manufacturing cost, what selling price would it establish for Job $550?$

Note: Round your intermediate calculations to $2$ decimal places. Round your Predetermined Overhead Rate answers to $2$ decimal places and all other answers to the nearest whole dollar.