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 $ 14,196,000 $ 676,000 $ 14,872,000 Direct labor-hours Machine-hours 26,000 338,000 364,000 700,000 43,600 743,600 Job A Direct labor-hours Machine-hours Machining Assembly Total 8 10 18 12 2 14 Job B Direct labor-hours Machine-hours Machining Assembly Total 6 5 11 14 3 17 1. If Mason Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base, how much manufacturing overhead cost would be applied to Job A? Job B? (Round your intermediate calculations and final answers to 2 decimal places.) Manufacturing overhead applied Job A: Manufacturing overhead applied 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 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.) Manufacturing overhead applied Job A: Manufacturing overhead applied Job B