Raymond Co. does typesetting and printing in two separate departments, Overfiead is applied to jobs using direct labor cost. At the start of the year, estimates for direct labor and overhead were: Direct labor Overhead Typsetting $395,000 S125.000 Printing $444,000 $229,000 Job #152 was completed in mid-year, requiring direct labor costs of $1,400 for typesetting and $1,800 for printing. Using departmental overhead rates, compute the amount of overhead to allocate to Job W152: Smashing Pumpkins Co. provided the following data: Standard amount of materials per unit Standard price of materials Cost of materials purchased Amount of materials purchased Amount of materials used Units of product manufactured 5 pounds $8 per pound S136,000 16,000 pounds 15,000 pounds 3,500 units The actual materials price per pound was s () The materials usare Vince was