Nylle Ltd uses a job-costing system at its Melbourne furniture plant. The plant has a Machining Department and an Assembly Department. Its job-costing system has two direct cost categories (direct materials and direct manufacturing labour) and two manufacturing overhead cost pools (the Machining Department overhead, allocated to jobs based on actual machine-hours, and the Assembly Department overhead, allocated to jobs based on actual direct manufacturing labour costs). The 2023 budget for the plant is: BUDGET Machining Department Assembly Department Annual Manufacturing overhead $1,350,000.00 $ 2,250,000.00 Direct manufacturing labour costs $1,050,000.00 $ 1,875,000.00 Direct manufacturing labour-hours 90,000.00 150,000.00 Machine-hours 45,000.00 175,000.00 Required: 1 Calculate the budgeted manufacturing overhead rate for each department. [2 marks] 2 During February, the job-cost record for Job 549 contained the following: ACTUAL COSTS Job 549 Machining Department Assembly Department Direct materials used $ 45,000.00 $ 60,000.00 Direct manufacturing labour costs $ 15,000.00 $ 15,000.00 Direct manufacturing labour-hours 750.00 7,500.00 Machine-hours 1,500.00 9,000.00 Calculatea) the total manufacturing overhead costs allocated to Job 549 [2 marks] b) the total of all costs from each department relating to Job 549 [2 marks] c) the total costs for job 549. [2 marks]