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 Manufacturing overhead Direct labor hours Machine hours Machining Assembly Total $1,764,800 $ 196,000 $1,960,800 14,880 126,000 140,000 126,000 9,000 135,000 JobA Direct labor hours Machine hours Machining 5 11 Assembly 10 2 Total 15 13 Job B Direct labor hours Machine hours Machining Assembly 4 12 3 Total 9 15 Required: 1. If Mason Company uses a plontwide predetermined overhead rote 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 lobor hours. How much manufacturing overhead cost would be applied to Job ? Job B? (Round your intermediate calculations and final answers to 2 decimal places:) Manufacturing overhead applied JobA Manufacturing overhead applied Job 2 Manctacturing overad appied JobA arutacturing overhead apped Jobs