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Machine-hours 14,000 20,000 Direct labor-hours 4,000 5,000 Total fixed manufacturing overhead cost $ 65,800 $ 90,000 Variable manufacturing overhead per machine-hour $ 1.00 Variable manufacturing

Machine-hours 14,000 20,000
Direct labor-hours 4,000 5,000
Total fixed manufacturing overhead cost $ 65,800 $ 90,000
Variable manufacturing overhead per machine-hour $ 1.00
Variable manufacturing overhead per direct labor-hour $ 2.00

During the current month the company started and finished Job K369. The following data were recorded for this job:

Job K369: Machining Customizing
Machine-hours 60 30
Direct labor-hours 30 60

Required:

Calculate the total amount of overhead applied to Job K369 in both departments. (Do not round intermediate calculations.)

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