QUESTION 13 Clarendon Designs makes fashion clothing and uses job order costing. This month, the firm had $41,000 of factory depreciation, utilities, and insurance. In addition, the firm used $2.200 of direct materials and $700 of indirect materials for production. What was the balance in the Manufacturing Overhead account after this transaction? A $43.900 B. $41,000 C. $41,700 D. $43.200 QUESTION 14 Devon, Inc. uses job order costing and had the following estimated and actual production data for the year: Total estimated manufacturing overhead for the year $103.520 Total estimated direct labor costs for the year $185.000 Total estimated direct labor hours for the year 3.500 DLH Actual manufacturing overhead costs for the year $90,570 Actual direct labor costs for the year $150.000 Actual direct labor hours for the year 2,950 DLH The firm allocates its manufacturing overhead based on direct labor hours. What is the predetermined overhead allocation rate for the year? (Round answer to the nearest cent.) A. $35.09 per DLH 8. $62.71 per DLH C. $20.58 per DLH D. $1.86 per DLH