Moon Company has two production departments, Cutting and Painting The Cutting Department applies manufacturing overhead based on direct lobor Fours which are estimated to focal 180.000 for the period The Painting Department applies manufacturing overhead based on machine hours which are estimated to to 80.000 for the period. Information related to estimated overhead costs for each of the departments is presented below Cutting Department Painting Department Totaled manufacturing overhead 390.000 540,000 Variable manufacturing overhead per direct labor hour $1.50 Variable manufacturing overhead per machine bour $2.00 The predetermined overhead cate the cutting upartment will use to apply manufacturing overhead to jobs is closest to O $2.50 per direct labor hour $4.50 per direct labor hour $3.00 per direct labor hour 0.52.00 per direct labor hour