Landis Company uses a job-order costing system with a predetermined plantwide overhead rate based on direct laborhours. In an effort to improve its ability to measure job profitability and make decisions, the company is considering allocating some of its overhead costs, such as electrical costs, based on machine-hours instead of direct labor-hours. To further explore the potential benefits of this approach, the company has gathered the following eight weeks of actual (not estimated) data with respect to its electrical costs: Using the data above, the company translated these actual amounts into annual estimates as follows: . Assume that the company plans to bid on Job Q400 that would require 270 direct labor-hours and 350 machine-hours. a. How much electrical cost would be allocated to Job Q400 using the estimated electrical cost per direct labor-hour from requirement 1 ? b. How much electrical cost would be allocated to Job Q400 using the estimated electrical cost per machine-hour from requirement 2