P11.2 (Divisional Overhead Rates) Phil Manufacturing uses divisional cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine hours in the Cutting Department and on the basis of labour costs in the Assembly Department. The following budgeted values were provided for the upcoming year: Machine hours Direct labour cost Manufacturing overhead costs Cutting 100,000 $150,000 $350,000 Assembly 2,000 $750,000 $562,500 The job cost record for Job 33456 shows the following: Machine hours Direct materials cost Direct labour cost Cutting 1,250 $1,500 $ 450 Assembly 50 $2,100 $2,700 a. Compute the manufacturing overhead allocation rate for each department. b. Compute the total cost of Job 33456. c. Why does Phil's Manufacturing use two different rates for overhead