Mason Company has two manufacturing departments$$Machining and Assembly. All of the company$$s manufacturing overhead costs are fixed costs. It provided the following estimates at the beginning of the year as well as the following information for Jobs A and B:

Estimated Data Machining Assembly Total

Manufacturing overhead $ $18,032,000$ $ $784,000$ $ $18,816,000$

Direct labor$-$hours $28,000644,000672,000$

Machine$-$hours $644,00023,000667,000$

Job A Machining Assembly Total

Direct labor$-$hours $51015$

Machine$-$hours $11213$

Job B Machining Assembly Total

Direct labor$-$hours $459$

Machine$-$hours $12315$

Required:

If Mason Company uses a plantwide predetermined overhead rate with direct labor$-$hours as the allocation base, how much manufacturing overhead cost would be applied to Job A$?$ Job B$?$

Assume Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine$-$hours and the Assembly Department is allocated based on direct labor$-$hours. How much manufacturing overhead cost would be applied to Job A$?$ Job B$?$

Note: For Requirement $2,$ round your intermediate calculations and final answers to $2$ decimal places.