PonCi Company produces customized uniforms in its Bogor workshop. To ensure high quality of product and timeliness of product delivery, PonCi employs skilled tailors who works in its three department: Cutting, Sewing, and Finishing. PonCi applies job-costing systems to determine job costs and to serve as a basis for bidding and pricing the jobs. PonCi utilizes an enterprise resource planning software to conveniently trace the direct materials and direct labor used in each job. The direct labor that PonCi employs receives $25 per hour. PonCi uses normal costing to allocate its manufacturing overhead cost. The predetermined overhead rate is calculated based on machine hours for Sewing Departments and based on direct labor costs for Cutting Department dan Finishing Department. The 2021 budget for the Bogor workshop is as follows: Cutting Sewing Finishing Department Department Department Manufacturing overhead costs $2,254,500 $9,037,600 $4,181,000 Direct labor-cost $13,513,000 $15,336,000 $14,655,000 Machine-hours 111,000 386,000 170,000 During August 2021, PonCi has completed two job orders which are 1150 sets of uniform for SMUIA and 3200 pieces of uniform jacket for UIIN. The enterprise resource planning software shows the following data for the two jobs: Cutting Department Sewing Department Finishing Department $193,000 2,475 198 $50,000 2,440 980 $102,000 1,960 175 SMUIA Direct materials cost Direct labor hour Machine-hours UIIIN Direct materials cost Direct labor hour Machine-hours $337,000 5,980 910 $148,000 7,725 1686 $286,000 4,980 858 Required 1. What is the predetermined overhead rate in the three departments? (6%) 2. Calculate the total costs and cost per unit of each of the two jobs! (10%) Requirement 3&4 in next page 3. Calculate the under or overallocated manufacturing overhead for each department! (6%) Assuming that at the end of 2021, PonCi records the following data for its actual manufacturing overhead: Cutting Sewing Finishing Department Department Department Manufacturing overhead costs $2,437,500 $8,987,900 $4,376,000 Direct labor-cost $14,880,000 $15,758,000 $15,105,000 Machine-hours 109,000 390,800 181,000 4. PonCi applies two different allocation bases to allocate overhead costs in its job costing system. Provide your explanation on why PonCi make the decision and what would happen if PonCi applies only one allocation base? (3%)