Premium Golf manufactures high end custom Putters for professional and avid golfers. A recent order just came in from a PGA golfer that will require the following costs: DIRECT MATERIALS: -38 inch shaft of graphite (graphite costs $1.50 per inch) -leather grip-8 inches (leather costs $1.00 per inch) -right handed flat aluminum blade-head weight of 6 ounces (aluminum costs $2.00 per ounce) DIRECT LABOUR: -6 hours for Shaft cutting/fitting by Employee 103 that is paid $18.00 per hour -3 hours for Grip cutting and fitting by Employee 208 that is paid $17.00 per hour -4 hours for Blade shaping and attachment by Employee 301 for $20.00 per hour MANUFACTURING OVERHEAD Estimated MOH at the beginning of the year was $500,000. The estaimted MOH was divided into 3 Departments: Shaft Dept. Grip Dept. Blade Dept. $100,000 $200,000 $200,000 Company uses an Estimated Allocation Base of Direct Labour Hours of 10,000 hours for the Shaft and Grip departments as follows: Shaft Dept. Grip Depl 4,000 6,000 Company uses an Estimated Allocation Base of Units Produced of 1,000 for the Blade Dept REQUIRED (i) Calculate the POHR (Pre-determined Overhead Rate) for each Department rounded to the nearest dollar (i) Calculate the total Job Cost for the custom Putter For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).