Rooftop Solar estimated the following annual costs:

Expected annual direct labor hours                12,000

Expected annual direct labor cost               $198,000

Expected machine hours                                 10,400

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.