Mape Gmail Phyllis Corporation has two production departments: assembly and finishing. The company has been using a plant-wide predetermined overhead rate based on direct labor hours. The following estimates were made for the current year: Us ook! ales ments 25 Manufacturing overhead Direct labor hours Machine hours Assembly Finishing Total $150,000 $75,000 $225,000 30,000 26,250 56,250 3,750 12,000 15,750 Phyllis started and completed job #8675 during the year. The job-order cost sheet indicated the following: Materials requisitioned Direct labor cost Direct labor hours Assembly Finishing Machine hours $13,500 $12.000 1,275 hours 1,300 hours Assembly Finishing A total of 1.500 units were produced on job #8675. 750 hours 525 hours