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Spang Corporation uses a job order costing system with a side 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 20.000 Totalfixed manufacturing overhead cost 5176.000 Variable manufacturing overhead per machine hour 510 Recently lob Pos was completed with the following characteristic Total machine hours 220 Direct materials Direct labor cost 57.200 The amount of overhead applied to fobson cost 11950 12200 O 14.11 511