POINT VALUE 4. Logan Company uses a job order costing system. A predetermined overhead cate of 2 per machine hour in Department A and 220 percent per direct labore dollar in Department on been established based upon the following information at the beginning of the year. Department Department Estimated overhead Estimated machine hours Estimated direct labor dollars Estimated direct labor hours $40.600 5.800 $40.000 5.000 Sex Og 12.500 $40.000 3.125 Job 19 for 100 units is started in Department A and completed in Department B. Determine the total cost of Job 19 and complete the job cost card based on the following information Department Department B Direct materials Direct labor dollars Direct labor hours Machine hours $800 $490 30 15 5950 $180 12 30 Job Order JOB ORDER COST CARD Batch: Custom: Customer: Specifications: Date of Order: Costs Charged to Job Date of Completion Previous Months Current Month Cost Summary Direct materials Department A Department B Total direct materials Direct Labor Department A Department B Total direct labor Overhead Department A Department B Total overhead Total cost Units completed Product unit cost