QUESTION 2 A manufacturing company employs job order costing to account for its costs. There are two production departments, and separate departmental overhead application rates are employed because the operations of the departments are distinct. All jobs generally pass through both production departments. Data regarding the hourly direct labor rates, overhead application rates, and three jobs on which work was done during the month appear below.job 101 and Job 102 were completed during the current month. (CIA Examination adapted) Production Departments Direct Labor Rate/hr MOH Rate Department 1 52100 50% of direct materials Department 2 $26.00 75% of direct labor cost Job 101 $25,500 Job 102 $32.400 Beginning Work in Process Direct materials added Department 1 Department 2 Direct labor hours added Department 1 Department 2 540,000 $3.000 $26.000 $5,000 500 200 400 250 QUESTION: What are the total manufacturing costs added to Job 101 in Department 27 (Round to the nearest dollar.)