Problem 3-21 (Algo) Plantwide Versus Multiple Predetermined Overhead Rates (L03-1, LO3-2) Mason Company has two manufacturing departments-Machining and Assembly. The company considers all of its manufacturing overhead costs to be fixed costs. It provided the following estimates at the beginning of the year as well as the following information with respect to Jobs A and B: Estimated Data Manufacturing overhead Direct labor hours Machine hours Machining $9,522,000 23,000 414,000 Assembly $529,000 414,000 18,000 Total $10,051,000 437,000 432,000 Machining Assembly Total JobA Direct labor hours Machine hours Machining Assembly Job B Direct labor hours Machine hours Total Required: 1. If Mason Company uses a plantwide predetermined overhead rate with direct labor-hours as the allocation base, how much manufacturing overliead cost would be applied to Job A? Job B? (Round your answers to the nearest whole dollar amount.) 2. Assume that Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine-hours and the Assembly Department is allocated based on direct labor-hours. How much manufacturing overhead cost would be applied to Job A? Job B? (Round your intermediate calculations and final answers to 2 decimal places.) 414,000 18,000 432,000 Machine hours Machining Assembly Total Job A Direct labor hours Machine hours 10 15 112 11 13 Machining Assembly Total Job B Direct labor hours Machine hours Required: 1. If Mason Company uses a plantwide predetermined overhead rate with direct labor-hours as the allocation base, how much manufacturing overhead cost would be applied to Job A? Job B? (Round your answers to the nearest whole dollar amount.) 2. Assume that Mason Company uses departmental predetermined overhead rates. The Machining Department is allocated based on machine hours and the Assembly Department is allocated based on direct labor-hours. How much manufacturing overhead cost woul be applied to Job A? Job B? (Round your intermediate calculations and final answers to 2 decimal places.) 1. Manufacturing overhead applied Job A Manufacturing overhead applied Job B 2. Manufacturing overhead applied Job A Manufacturing overhead applied Job B