Laramie Company has expected overhead costs of $10,400,000. The majority of the overhead costs are incurred providing production support to the direct labor force. Direct labor rates vary from $10 to $20 per hour, and more complex tasks are assigned to more skilled workers who have higher pay rates. Laramie projects direct labor costs of $4,160,000 and 260,000 direct labor hours. More complex tasks require proportionally more support than do the less complex tasks. Each model/size of shoe is produced in a single production run and constitutes a job. During the year, the company produced 5,600 pairs of the model K25, size 8 dress shoe. A total of 8,000 direct labor hours, costing $114,000, were assigned to the job. (a) Calculate the amount of overhead assigned to the model K25, size 8 dress shoe, using both direct labor hours and direct labor cost as the allocation base. Direct labor hours Amount of overhead $ Direct labor cost