Mason Company has two manufacturing departmentsMachining and Assembly. All of the companys 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 DataMachiningAssemblyTotalManufacturing overhead$ $3,468,000$$ $289,000$$ $3,757,000$Direct labor$-$hours$17,000204,000221,000$Machine$-$hours$204,00012,000216,000$Job AMachiningAssemblyTotalDirect labor$-$hours$51015$Machine$-$hours$11213$Job BMachiningAssemblyTotalDirect 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$?$