15. Moody Corporation uses a job-order costing system with a plantwide overhead rate based on machine-hours. At the beginning of the year, the company made the following estimates

Machine-hours required to support estimated production	200,000
Fixed manufacturing overhead cost	$1,300,000
Variable manufacturing overhead cost per machine-hour	$3.00

1.a - Compute the predetermined overhead rate (12 points)

1. b - During the year, Job 400 was started and completed. The following information was available with respect to this job

Direct materials requisitioned	$1,450
Direct labor cost	$1,210
Machine-hours used	40

Compute the total manufacturing cost assigned to Job 400