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 51,764,000 14,000 126,000 Assembly Total $ 196,000 $1,960,000 126,000 140,000 135,000 9,000 Job A Direct labor-hours Machine-hours Machining Assembly 5 10 11 2 Total 15 13 Hachining Assembly Job Direct labor-hours Machine-hours Total 9 12 Required: 1 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? 2. Assume that Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine-hours and the Assembly Department is located 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)