Miskimen Industries uses job costing to calculate the costs of its jobs with direct labor cost as its manufacturing ove rhead allocation base . The company manufactures a variety of engines for use in farm equipment . At the beginning of the current year, Miskimen estimated that its overhead for the coming year will be $364,000 . It also anticipated using 28,000 direct labor hours for the year . Miskimen pays its employees an average of $26 per direct labor hour . Miskimen just finished Job 371, which consisted of two engines for a farm equipment manufacturer . The costs and hours for this job consisted of $15,500 in direct materials used and 110 direct labor hours .

Requirements 1. What is Miskimen's predetermined manufacturing overhead rate based on direct labor cost?

2. Calculate the manufacturing overhead to be allocated based on direct labor costs to Job 371 .

3. What is the total cost of Job 371?