Rooftop Solar estimated the following annual costs:

Expected annual direct labor hours12,000

Expected annual direct labor cost$198,000

Expected machine hours10,400

Expected material cost for the year$65,000

Expected manufacturing overhead$218,400

Job 612 used $350 of direct materials, 26 direct labor hours, and 14 machine hours. Actual labor cost is $17 per hour.

a.If Rooftop Solar allocates overhead based upon machine hours, how much is the overhead rate?

b.Determine the cost of job 612.