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 Job A Direct labor-hours Machine-hours Machining $ 6,000,000 20,000 300,000 Assembly $ 400,000 300,000 15,000 Total $ 6,400,000 320,000 315,000 Total Machining Assembly 5 11 10 15 2 13 Job B Machining Assembly Direct labor-hours Machine-hours 4 12 5 Total 9 3 15 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?