Pioneer Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on the following data: Total machine-hours 80,000 Total fixed manufacturing overhead cost $ 312,000 Variable manufacturing overhead per machine-hour $ 2.10 Recently, Job No. 278 was completed with the following characteristics: Number of units in the job Total machine-hours 50 200 Required: 1. Compute the total estimated manufacturing overhead cost. 2. Compute the predetermined overhead rate (POHR). 3. Compute the amount of overhead cost applied to Job No. 278