Page 212 Collins Corporation has two production departments, Assembling and Finishing. The company uses a job-order cost system and comptes a predetermined manufacturing overhead (MOI) rate for the entire plant as a whole plantwide in direct labor-hours (D ) as the allocation base. At the beginning of the current year, the company had made the following estimates Assembling Finishing Total Machine Hours (MH) 15,000 14,000 DLHS 2.000 3.000 10,000 Totalfixed MOH 89,000 5 70,400S 159,400 Variable MOH S 37.800 29.6005 67.400 32,000 During the current month the company started and finished Job T617. The following data were recorded for this job Job T617 Asembling Finis Total DLHS Direct materials Direct labore cost 5 S 905 9605 350 1.920 S S 1.290 2880 1 The list for Job T617 is closest to A S 621120 B 4040 54.170.00 D. 566640 E None of the above 2 Collins Corporation is now considering using two different predetermined MOH rates. The Assembling Department's predetermined overhead rate is based on Mis and the Finishing Department's predetermined overhead rate is based on DLMO aplied to Job T617 will be A5 2041 20 B5 1.38400 C5400 DS 973.00 F. None of the above Page 2 of 12