Manufacturing overhead costs $10,560,000 $8,181,000\ Direct manufacturing labor costs $ 970,000 $4,050,000\ Direct manufacturing labor-hours 36,000 175,000\ Machine-hours 220,000 34,000\ 1. Identify the components of the overview diagram of Carlsons job-costing system.\ 2. What is the budgeted manufacturing overhead rate in the machining department? In the finishing \ department?\ 3. During the month of January, the job-cost record for Job 431 shows the following:\ Machining Department Finishing Department\ Direct materials used $15,000 $ 2,000\ Direct manufacturing labor costs $ 700 $ 1,200\ Direct manufacturing labor-hours 40 50\ Machine-hours 130 25\ Compute the total manufacturing overhead cost allocated to Job 431.\ 4. Assuming that Job 431 consisted of 100 units of product, what is the cost per unit?\ 5. Amounts at the end of 2020 are as follows:\ Machining Department Finishing Department\ Manufacturing overhead incurred $11,190,000 $7,982,000\ Direct manufacturing labor costs $ 990,000 $4,100,000\ Machine-hours 230,000 33,000\ Compute the under- or overallocated manufacturing overhead for each department and for the Dover \ plant as a whole.\ 6. Why might Carlson use two different manufacturing overhead cost pools in its job-costing system?