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

Machine$-$hours required to support estimated production

Fixed manufacturing overhead cost

Variable manufacturing overhead cost per direct labor$-$hour

Variable manufacturing overhead cost per machine$-$hour

$95,000$

$47,500$

$$266,000$

$$2\mathrm{.}60$

$$5\mathrm{.}20$

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

Direct materials $ $ $273$

Direct labor cost $$237$

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:

a$.$ Compute the plantwide predetermined overhead rate.

b$.$ Compute the total manufacturing cost of Job $550.$

c$.$ 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:

a$.$ Compute the plantwide predetermined overhead rate.

b$.$ Compute the total manufacturing cost of Job $550.$

c$.$ 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.