Question 10 The Conrad Company uses a normal job-costing system at its New Brunswick plant. Its job-costing system has two direct-cost categories Idirect materials and direct manufacturing labor) and one manufacturing overhead cost pool (the machining department overhead, allocated to jobs based on machine-hours). The 2020 budget and actual numbers for the plant are as follows: Budgeted Actual Manufacturing Overhead $2 530,000 $2,400,000 Direct Manufacturing Labor Cost $1,560,000 $1,720,000 Direct Manufacturing Labor Hours 270,000 280,000 Machine Hours 72.300 80,000 During February, the job-cost record for Job 494 contained the following: Direct Materials Used $14.500 Direct Manufacturing Labor Costs $27.800 Direct Manufacturing Labor Hours 1.250 Machine Hours 540 Direct Manufacturing Labor Cost $1.560.000 $1.720,000 Direct Manufacturing Labor Hours 270.000 280.000 Machine Hours 72 300 80.000 During February, the job-cost record for Job 494 contained the following: Direct Materials Used $14.500 Direct Manufacturing Labor Costs $27.800 Direct Manufacturing Labor Hours 1.250 Machine Hours 540 The total manufacturing costs for Job 494 we MacBook Pro