Mason Company has two manufacturing departments Machining and Assembly. The company considers all of its manufacturing overhead costs to be fixed costs. It provided the following estimates at the beginning of the year as 

well as the following information with respect to Jobs A and B:

 

Estimated Data Machining Assembly Total Manufacturing overhead $10,944,000 $576,000 $11,520,000 Direct labor hours 24,000 456,000 480,000 Machine hours 456,000 19,000 475,000

Job A Machining Assembly Total

Direct labor hours 5 10 15 Machine hours 11 2 13

Job B Machining Assembly Total

Direct labor hours 4 5 9 Machine hours 12 3 15

Required:

1. If Mason Company uses a plant wide predetermined overhead rate with direct labor-hours as the allocation base, how much manufacturing overhead cost would be applied to Job A? Job B?(Round your answers to the nearest whole dollar amount.)

2. Assume that 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?(Round your intermediate calculations and final answers to 2 decimal places.)